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Hotelling tax competition
Wooders, Myrna Holtz; Zissimos, Benjamin - 2003
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/10011507860
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Developing country second-mover advantage in competition over environmental standards and taxes
Groenert, Valeska; Zissimos, Benjamin - 2011
We show that, in competition between a developed country and a developing country over environmental standards and … efficient; (2) the developing country may be a "pollution haven" - a place to escape excessively high environmental standards in … developed country may be a pollution haven. -- environmental standards ; fiscal competition ; second-mover advantage ; tax …
Persistent link: https://www.econbiz.de/10009412372
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the distribution of economic activity across space. When public borrowing is...
Persistent link: https://www.econbiz.de/10011557711
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Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - 2016
The existing theoretical literature on fiscal competition has to a large extent ignored the role of government debt as a determinant of taxes and productive public spending. We develop a simple model of fiscal competition with government borrowing. If a default on government debt is no option,...
Persistent link: https://www.econbiz.de/10011422649
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Sales taxation, spatial agglomeration, and the Internet
Agrawal, David R.; Wildasin, David E. - 2019
Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...
Persistent link: https://www.econbiz.de/10012033135
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Corporate finance, capital market equilibrium, and international tax competition with capital income taxes
Wagener, Andreas - 1996
We develop a model of capital income tax competition where taxation can discriminate between different kinds of capital income (corporate income, interest income, and dividends) and various rules of international taxation can be applied. The firms' capital structures and the nature of the...
Persistent link: https://www.econbiz.de/10011615437
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Fiscal federalism and economic performance new evidence from Switzerland
Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - 2018
The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this end, Switzerland provides for a laboratory as its 26...
Persistent link: https://www.econbiz.de/10011903827
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The assignment and division of the tax base in a system of hierarchical governments
Hoyt, William H. - 2016 - This Version: February 2016
Vertical externalities, changes in one level of government’s policies that affect the budget of another level of government, may lead to non-optimal government policies. These externalities are associated with tax bases that are shared or "co-occupied" by two levels of government. Here I...
Persistent link: https://www.econbiz.de/10011444078
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Fiscal federalism and economic performance : new evidence from Switzerland
Burret, Heiko Tobias; Feld, Lars P.; Schaltegger, … - 2021
The link between federalism and economic performance is still ambiguous. Aiming at clarification, we improve on a widespread shortcoming by measuring federalism not just by one variable but by various institutions that constitute it. To this end, Switzerland provides for a laboratory as its 26...
Persistent link: https://www.econbiz.de/10012426943
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Hosting multinationals : economic and fiscal implications
Egger, Peter; Köthenbürger, Marko - 2015
Switzerland is a prime location for both domestically owned as well as foreign-owned multinational enterprises (MNEs). In this paper, we review the literature on MNE activity with respect to its main fundamental (non-policy) drivers, the non-fiscal consequences of MNEs for various economic...
Persistent link: https://www.econbiz.de/10010526682