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Intra-Jurisdictional Tax Competition
Constitutional Political Economy, 2003While much has been written about inter-jurisdictional competition for tax revenues, especially concerning the choice between harmonization and competition, the literature has largely ignored intra-jurisdiction issues. The few articles examining this issue focus on how lower level governmental entities react to the tax decisions of a national ...
PARISI, FRANCESCO, J. Klick
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Property Tax Competition: A Quantitative Assessment
SSRN Electronic Journal, 2022We develop a model of property taxation and characterize equilibria under three alternative taxa-tion regimes often used in the public finance literature: decentralized taxation, centralized taxation, and “rent seeking” regimes. We show that decentralized taxation results in inefficiently high tax rates, whereas centralized taxation yields a common ...
Borck, Rainald +2 more
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Economic Affairs, 2003
In the modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a ‘tax collectors’ cartel.’ The right of the fiscally oppressed to move themselves and their capital elsewhere is a great defender of economic freedom.
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In the modern world, capital enterprise and skilled labour are increasingly mobile, and naturally attracted to countries with low taxes. Indeed tax competition can be healthy, and far preferable to a ‘tax collectors’ cartel.’ The right of the fiscally oppressed to move themselves and their capital elsewhere is a great defender of economic freedom.
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Tax Competition with Intermunicipal Cooperation
SSRN Electronic Journal, 2020We study local tax competition when municipalities can voluntarily cooperate with neighboring jurisdictions. In France, the strongest form of cooperation among municipalities occurs by forming an “establishment for inter-municipal cooperation” (EIMC).
Agrawal, David +2 more
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TAX COMPETITION, BENEFIT TAXES, AND FISCAL FEDERALISM
National Tax Journal, 1998* Abstract - As the world becomes more globalized and resources become more internationally mobile, the issue of tax competition is moving to the forefront of debates surrounding national tax systems. Those who have studied taxation in a federal system of govern- ment will recognize that this debate is not new. This paper presents the conceptual issues
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Tonnage Tax And Tax Competition
2009Taxation is by its nature one of the main elements distorting competition. Traditionally, most developed states around the world impose as their main business tax a tax calculated on business profits. This chapter deals with cases of legal orders which abolish ordinary corporate tax in favour of the tonnage tax.
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