Public input and business tax competition in local communities in Brazil
Previous works emphasize the role of tax rates as the key feature of tax competition. This paper brings into attention how local jurisdictions consider the level of public provision in infrastructure and the business tax rates as strategic complements to compete for capital. We use a spatial Durbin...
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| Veröffentlicht in: | The Annals of regional science 2021-12, Vol.67 (3), p.799-824 |
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| container_title | The Annals of regional science |
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| creator | Politi, Ricardo B. Mattos, Enlinson Picin, Eric |
| description | Previous works emphasize the role of tax rates as the key feature of tax competition. This paper brings into attention how local jurisdictions consider the level of public provision in infrastructure and the business tax rates as strategic complements to compete for capital. We use a spatial Durbin model to estimate the impact of a change in the public infrastructure of a particular jurisdiction on one’s own and on their neighbors’ business tax rates. Using data for approximately 5,000 municipalities in Brazil over a seven-year period, our main findings indicate that local governments reactions to tax rate reductions from neighboring jurisdictions are associated in three possible ways: also decreasing their effective tax rates, increasing their public infrastructure spending, or combining both strategies. |
| doi_str_mv | 10.1007/s00168-021-01067-w |
| format | Article |
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This paper brings into attention how local jurisdictions consider the level of public provision in infrastructure and the business tax rates as strategic complements to compete for capital. We use a spatial Durbin model to estimate the impact of a change in the public infrastructure of a particular jurisdiction on one’s own and on their neighbors’ business tax rates. 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| source | PAIS Index; Business Source Complete; SpringerLink Journals - AutoHoldings |
| subjects | Brasilien Business Community Competition Corporate taxes Economics Economics and Finance Environmental Economics Expenditures Gemeindesteuer Geography Infrastructure Jurisdiction Landscape/Regional and Urban Planning Local communities Local government Microeconomics Municipalities Original Paper Public works Regional/Spatial Science Regionalökonomik Steuerwettbewerb Tax rates Taxation |
| title | Public input and business tax competition in local communities in Brazil |
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