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Capital Income Taxation, Cross-Ownership, and the Structure of Public Spending

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  • Thomas Dickescheid

Abstract

This paper analyses non-cooperative provision of public consumption goods and public production factors. Contrary to previous literature, a number of situations is identified where public consumption goods are oversupplied and public production factors are undersupplied. With source and residence-based capital taxes available, cross-ownership may lead to either absolute and relative underprovision of public inputs (as is intuitive) or to absolute and relative overprovision of public inputs. If only the source-based tax is available, then relative underprovision of the public production factor may occur even if the public consumption good is undersupplied in absolute terms. If only the residence-based tax is available, then relative underprovision of the public production factor results even in the absence of cross-ownership. This relative underprovision of public production factors may or may not be increased by cross-ownership.

Suggested Citation

  • Thomas Dickescheid, 2001. "Capital Income Taxation, Cross-Ownership, and the Structure of Public Spending," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 435-458, August.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200108)57:4_435:citcat_2.0.tx_2-3
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    Citations

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    Cited by:

    1. Luciano Fanti, 2014. "Welfare effects of cross-ownership in a unionised duopoly," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, vol. 2014(2), pages 21-41.
    2. Luciano Fanti, 2016. "Interlocking cross-ownership in a unionised duopoly: when social welfare benefits from “more collusion”," Journal of Economics, Springer, vol. 119(1), pages 47-63, September.
    3. Luciano Fanti & Domenico Buccella, 2021. "Strategic trade policy with interlocking cross-ownership," Journal of Economics, Springer, vol. 134(2), pages 147-174, October.
    4. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, December.
    5. Luciano Fanti, 2011. "Cross-participated firms and welfare," Discussion Papers 2011/127, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
    6. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, vol. 88(6), pages 1187-1214, June.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H40 - Public Economics - - Publicly Provided Goods - - - General
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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