Public Procurement in the Presence of Capital Taxation

The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of local production and to attract taxable capital. As a result, governments may prefer domestic firms to more efficient foreign firms

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Year of publication:	[2021]
Authors:	Weichenrieder, Alfons J.
Publisher:	[S.l.] : SSRN
Subject:	Industriepolitik \| Industrial policy \| Öffentlicher Auftrag \| Public contract \| Kapitalertragsteuer \| Capital income tax \| Steuerwettbewerb \| Tax competition \| Steuerharmonisierung \| Tax harmonization \| Theorie \| Theory \| Finanzbeziehungen \| Fiscal relations

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Extent:	1 Online-Ressource (21 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 2000 erstellt
Other identifiers:	10.2139/ssrn.200032 [DOI]
Classification:	H57 - Procurement ; H77 - Intergovernmental Relations; Federalism
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013321368