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Public procurement in the presence of capital taxation
Weichenrieder, Alfons J. - 1999
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...
Persistent link: https://www.econbiz.de/10011443221
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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - 2016
This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...
Persistent link: https://www.econbiz.de/10011509514
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Heterogeneous capital tax competition in a federation with asymmetric tax compliance
Grazzini, Lisa; Petretto, Alessandro - In: German economic review : GER 23 (2022) 4, pp. 669-705
Persistent link: https://www.econbiz.de/10013447430
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Public procurement in the presence of capital taxation
Weichenrieder, Alfons J. - 1999
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...
Persistent link: https://www.econbiz.de/10013428266
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Federal tax competition and the efficiency consequences for local taxation of revenue equalization
Kotsogiannēs, Chrēstos (contributor) - 2007
Persistent link: https://www.econbiz.de/10003652969
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Tax Competition and Fiscal Equalization Under Corporate Income Taxation
Liesegang, Caterina - 2016
This paper challenges the view that tax base equalization by the so-called Representative Tax System (RTS) removes inefficient undertaxation in corporate tax competition. The innovation of the paper is that it focuses on a tax on corporate income, instead of the unit tax on capital considered in...
Persistent link: https://www.econbiz.de/10012984570
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Tax competition and efficient fiscal transfers under capital and labor income taxes
Matsumoto, Mutsumi; Ogawa, Hikaru - 2022
Persistent link: https://www.econbiz.de/10013342255
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James Buchanan’s theory of federalism : from fiscal equity to the ideal political order
Feld, Lars P. - 2014
The distinct characteristic in James Buchanan’s thinking about federalism in contrast to the traditional theory of … fiscal federalism is his view about fiscal competition. In this paper, it is demonstrated that this thinking went through … federalism literature and concerned with equity and efficiency issues. In the Leviathan approach starting from the midseventies …
Persistent link: https://www.econbiz.de/10010384955
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Tax Competition and Federal Equalization Schemes with Decentralized Leadership
Delfino Silva, Emilson - 2013
In a federation featuring decentralized leadership, regional governments compete by setting capital taxes in anticipation of the central government's fiscal-equalization and income-redistribution policies. As a benchmark, it is first demonstrated that the constrained socially optimal allocation...
Persistent link: https://www.econbiz.de/10013072725
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Does Revenue Equalisation Mitigate Tax Competition? Ad Valorem Taxation in a Federation
Sas, Willem - 2015
In this paper, we model a federal economy where perfectly mobile labour supply is taxed on an ad valorem basis by the federal as well as lower-level (state) governments. We find that either under- or overtaxation occurs, under similar conditions as in Keen and Kotsogiannis (2002, 2004). However,...
Persistent link: https://www.econbiz.de/10013011358