Competing in taxes and investment under fiscal equalization

The paper considers a model of federation with two heterogeneous regions that try to attract the capital by competing in capital income taxes and public investment that enhance the productivity of capital. Regions' choices determine allocation of capital across the regions and their revenues un...

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Veröffentlicht in:	Journal of public economics 2008-12, Vol.92 (12), p.2392-2402
Hauptverfasser:	Hindriks, Jean, Peralta, Susana, Weber, Shlomo
Format:	Artikel
Sprache:	eng
Schlagworte:	Asymmetry Capital income tax Capital productivity Fiscal equalization Fiscal federalism Fiscal theory Heterogeneous regions Heterogeneous regions Fiscal federalism Fiscal equalization Public investments Public investment Public investments Regional analysis Tax competition
Online-Zugang:	Volltext
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