Showing 1 - 10 of 181,497
Persistent link: https://www.econbiz.de/10001596423
This paper analyses and compares the performance of carbon taxes and capital taxes in financing public goods with positive effects on private firm productivity. It is motivated by Franks et al. (2017), who ask whether using carbon taxes could be motivated on fiscal grounds rather than by...
Persistent link: https://www.econbiz.de/10012063117
Persistent link: https://www.econbiz.de/10003850938
This paper uses a new economic geography model to analyze tax competition betweeen two countries trying to attract internationally mobile capital. Each government may levy a source tax on capit al and a lump sum tax on fixed labor. If industry is concentrated in one of the countries, the...
Persistent link: https://www.econbiz.de/10009781526
This paper uses a new economic geography model to analyze tax competition between two countries trying to attract internationally mobile capital. Each government may levy a source tax on capital and a lump sum tax on fixed labor. If industry is concentrated in one of the countries, the analysis...
Persistent link: https://www.econbiz.de/10013321071
Persistent link: https://www.econbiz.de/10001737924
This paper shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an...
Persistent link: https://www.econbiz.de/10013319954
Based on an approach presented by Buhr (2000), the computer simulation in this paper is concerned with the growth effects on the generation, distribution, and use of income. At first the private and public sectors, as well as the State, fix certain parameters which determine their behavior for...
Persistent link: https://www.econbiz.de/10011615815
Persistent link: https://www.econbiz.de/10009406844
In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing … mobility intensi.es tax competition, it weakens subsidy competition. The resulting fall in the governments' subsidy payments … governments are first engaged in subsidy competition and thereafter in tax competition, and firms locate and potentially relocate …
Persistent link: https://www.econbiz.de/10009746992