Fiscal competition between decentralized jurisdictions, theoretical and empirical evidence

This article provides theoretical and empirical evidence that local fiscal competition generates a bias toward low business tax rates. Furthermore, it is shown that this bias is stronger for smaller jurisdictions. First, a theoretical model is settled with private and public capital and a fixed fact...

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Bibliographic details
Main Author: Carbonnier, Clément
Format: Paper
Language: English
Place of publication: 2008
Related: THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise
Data of publication: 2008
Series: THEMA Working Papers
Subjects:
Online Access: available in Bonn?
Database: RePEc IDEAS
RePEc
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