Agglomeration, tax competition, and fiscal equalization

This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that agglomeration externalities are sufficiently s...

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書目詳細資料
發表在:MAGKS - Joint Discussion Paper Series in Economics (Band 18-2008)
主要作者: Wrede, Matthias
格式: Arbeit
語言:英语
出版: Philipps-Universität Marburg 2008
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總結:This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that agglomeration externalities are sufficiently strong.
ISSN:1867-3678
DOI:10.17192/es2023.0205