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The Role of Symmetry between the Revenue and the Expenditure Side of the Government Budget in the Debate about the Potential Negative Effects of Tax Competition

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  • Anton Jevcak

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    Abstract

    The effects of capital tax competition are reconsidered in this paper incorporating the argument that the expenditure structure of public budget should reflect its revenue structure. The paper offers a small open economy model where capital and labour tax revenues are used exclusively on the provision of public inputs. It is shown that if the revenue side of the government budget exactly matches the expenditure side that is if industrial public goods are financed by both private production factors with the weights reflecting the contributions of public inputs to the private factor productivity then public inputs are provided optimally even in the presence of tax competition. Copyright Springer 2005

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    File URL: http://hdl.handle.net/10.1007/s10644-005-5061-x
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    Bibliographic Info

    Article provided by Springer in its journal Economic Change and Restructuring.

    Volume (Year): 37 (2005)
    Issue (Month): 3 (09)
    Pages: 195-201

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    Handle: RePEc:kap:ecopln:v:37:y:2005:i:3:p:195-201

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    Web page: http://www.springerlink.com/link.asp?id=113294

    Related research

    Keywords: capital mobility; public input provision; tax competition;

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