Inter-jurisdictional fiscal competition a review of the literature and policy recommendations
This paper surveys the literature on fiscal competition. It considers tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents and expel others addresses the vast literat...
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| Veröffentlicht in: | Brazilian journal of political economy |
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| 1. Verfasser: | |
| Weitere Verfasser: | , |
| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
2005
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Tag hinzufügen | Zusammenfassung: | This paper surveys the literature on fiscal competition. It considers tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents and expel others addresses the vast literature on welfare gains or losses of these types of competition. Then, discusses the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. The authors combine econometric studies with some case studies. Last they discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile. (Rev Econ Polit/DÜI) |
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| Beschreibung: | Zsfassung in portug. Sprache |
| Beschreibung: | Tab., Lit. S. 311-313 |
| ISSN: | 0101-3157 |