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Standard Tax Competition and Increasing Returns

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  • SIGNE KROGSTRUP

Abstract

The "race to the bottom" result of the standard tax competition literature implies that capital taxes are competed downward as capital becomes more mobile. The new economic geography literature, in contrast, finds that increasing capital mobility can be associated with a rise in capital tax rates, or a "race to the top." This paper derives the race to the top result from within the standard tax competition modeling framework augmented with agglomeration forces. When agglomeration forces are sufficiently strong, tax competition pressures are mitigated and capital taxes are instead driven by tax exporting incentives. Copyright � 2008 Wiley Periodicals, Inc..

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Bibliographic Info

Article provided by Association for Public Economic Theory in its journal Journal of Public Economic Theory.

Volume (Year): 10 (2008)
Issue (Month): 4 (08)
Pages: 547-561

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Handle: RePEc:bla:jpbect:v:10:y:2008:i:4:p:547-561

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Cited by:
  1. Jofre-Monseny, Jordi & Solé-Ollé, Albert, 2012. "Which communities should be afraid of mobility? The effects of agglomeration economies on the sensitivity of employment location to local taxes," Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 257-268.
  2. Matthias Wrede, 2008. "Agglomeration, tax competition, and fiscal equalization," MAGKS Papers on Economics 200818, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  3. Brülhart, Marius & Jametti, Mario & Schmidheiny, Kurt, 2007. "Do Agglomeration Economies Reduce the Sensitivity of Firm Location to Tax Differentials?," CEPR Discussion Papers 6606, C.E.P.R. Discussion Papers.
  4. Jordi Jofre-Monseny, 2010. "Is agglomeration taxable?," Working Papers 2010/15, Institut d'Economia de Barcelona (IEB).
  5. Manmohan S. Kumar & Dennis P. Quinn, 2012. "Globalization and Corporate Taxation," IMF Working Papers 12/252, International Monetary Fund.

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