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Internationaler Steuerwettbewerb um Direktinvestitionen bei überfüllbaren Infrastrukturgütern

Author

Listed:
  • Pauser Johannes

    (FernUniversität in Hagen, Lehrstuhl für VWL, insb. Finanzwissenschaft, Universitätsstraße 41, D-58097 Hagen)

  • Nguyen Tristan

    (Wissenschaftliche Hochschule Lahr, Lehrstuhl für VWL, insb. Versicherungs- und Gesundheitsökonomik, Hohbergweg 15–17, D-77933 Lahr/ Schwarzwald)

Abstract

In this contribution, we analyze the provision of productive infrastructure goods (e. g. traffic facilities or results of scientific research) in the context of international tax competition for foreign direct investments (FDI). Mostly, these public inputs have two characteristics: on the one hand, firms who are unwilling to pay a user fee can be excluded. On the other hand, congestion externalities arise if many firms occupy the infrastructure good at the same time.

Suggested Citation

  • Pauser Johannes & Nguyen Tristan, 2010. "Internationaler Steuerwettbewerb um Direktinvestitionen bei überfüllbaren Infrastrukturgütern," Review of Economics, De Gruyter, vol. 61(1), pages 83-102, April.
    • Handle: RePEc:lus:reveco:v:61:y:2010:i:1:p:83-102
    DOI: 10.1515/roe-2010-0105
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