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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

Tax competition in a fiscal union with decentralized leadership

Köthenbürger, Marko - 2003

This paper examines capital tax competition in the presence of an interstate transfer policy without federal commitment. Lack of commitment implies that tax policy is chosen prior to federal transfers. The paper s main result is that ex-post federal policy internalizes horizontal fiscal...

Persistent link: https://www.econbiz.de/10011507899

Leviathans, federal transfers, and the cartelization hypothesis

Köthenbürger, Marko - 2004

Federal fiscal arrangements are argued to give rise to tacit collusion among competing Leviathans (Brennan and Buchanan, The Power to Tax, CUP, 1980). Though frequently encountered in academic and policy discussions, the cartelization hypothesis has rarely been scrutinized formally. This paper...

Persistent link: https://www.econbiz.de/10011401390

Fiscal federalism in the 21st century

Agrawal, David R.; Brueckner, Jan K.; Brülhart, Marius - 2024

Fiscal federalism concerns the division of policy responsibilities among different levels of government. Many current … favorable to fiscal federalism, yet countries are further decentralizing their fiscal systems. We summarize the efficiency and … introduces readers to theoretical reasons for/against a federalist structure. We discuss how federalism relates to classic …

Persistent link: https://www.econbiz.de/10014477792

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 2001

A theoretical model describes the local choice of the tax rate on capital income. It establishes preferences and various fiscal conditions - including the tax rates of competing jurisdictions - as determinants of the tax rate. The empirical implications are tested using a large panel of...

Persistent link: https://www.econbiz.de/10011398100

Capital mobility and tax competition : a survey

Fuest, Clemens; Huber, Bernd; Mintz, Jack M. - 2003

This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

Persistent link: https://www.econbiz.de/10011507954

The taxation of financial capital under asymmetric information and the tax-competition paradox

Eggert, Wolfgang; Kolmar, Martin - 2003

This paper examines information sharing between governments in an optimal taxation framework. We present a taxonomy of alternative systems of international capital income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...

Persistent link: https://www.econbiz.de/10011511074

Implementing partial tax harmonization in an asymmetric tax competition game with repeated interaction

Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - 2015

This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries with heterogenous capital endowments. We show that regardless of the structure of the coalition (i.e. full...

Persistent link: https://www.econbiz.de/10010509603

Capital tax competition with heterogeneous firms and agglomeration effects : presented at TAPES Conference on Fiscal Federalism, May 2004

Burbidge, John B.; Cuff, Katherine; Leach, John - 2004

Our paper extends the capital tax competition literature by incorporating heterogeneous capital and agglomeration. Our model nests the standard tax competition model as well as the special case in which there is agglomeration but no firm/capital heterogeneity and the opposite case, firm...

Persistent link: https://www.econbiz.de/10011450819

Tax competition, excludable public goods and user charges

Huber, Bernd; Runkel, Marco - 2004

This paper provides an economic explanation for the increasing reliance of the state on revenue from user charges on excludable public goods. We develop a model with many identical countries. The government of each country levies a capital tax on the domestic production sector and supplies an...

Persistent link: https://www.econbiz.de/10011402456

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