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This paper studies the optimal nonlinear income tax schedule at symmetric equilibria at which two symmetric states (or tax authorities) compete to attract more taxpayers from the other state. It differs from the existing literature in the sense that taxpayers' wages are endogenously determined...
Persistent link: https://www.econbiz.de/10013322082
competition with only a tax shifter, local mobility induces income sorting. Hence, despite centralized redistributive taxation …
Persistent link: https://www.econbiz.de/10012421200
We examine how the bidding environment may affect the outcome of tax competition between two countries (or two regions … asymmetry on the auction outcome. -- tax competition ; foreign direct investment ; international ownership ; English auction …
Persistent link: https://www.econbiz.de/10003967774
mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied …
Persistent link: https://www.econbiz.de/10014514893
An ongoing debate in the tax competition literature is the desirability for a system of countries, or regions, to …
Persistent link: https://www.econbiz.de/10012999770
In this paper we develop a framework for studying tax competition and local public goods supply in a setting where real …
Persistent link: https://www.econbiz.de/10014192232
This paper studies the impact of special interest lobbying on competition between two countries for a multinational in … determinant of competition for FDI? If so, how does this work and how does it affect the equilibrium subsidy for attracting FDI …? On the normative side, what are the welfare effects of FDI competition when special interest lobbying is present? Is …
Persistent link: https://www.econbiz.de/10014213023
among countries. In this context, tax competition among national (subnational) governments to attract factors of production … effects of tax competition among countries (states) on the welfare of an integrated region (federation), on tax rates, and on … the levels of public expenditures. The main stream of the argument is that tax competition among countries (states) brings …
Persistent link: https://www.econbiz.de/10014125325
We analyze the two-country model of fiscal competition of Kanbur and Keen (1993) where countries differ in size and use …
Persistent link: https://www.econbiz.de/10014063068
This paper addresses two long-standing positive questions in public finance: 1) Why is the property tax, despite widespread popular complaints against its fairness, the almost exclusive tax instrument used by local governments; and 2) why do we consistently observe higher levels of governments...
Persistent link: https://www.econbiz.de/10014073809