Grenzen der Äquivalenzbesteuerung im Systemwettbewerb
AbstractThis paper compares and extends the tax competition analysis of ZODROW and MIESZKOWSKI (1986) and OATES and SCHWAB (1991, 1988). In a dynamic model of a small open economy we show that the efficiency of the tax instruments used to finance productive infrastructure depends on technical properties of the public input. From the view of a local jurisdiction, the efficiency of a capital income tax depends on whether private capital is paid more than or equal its marginal product. Under certain conditions a part of the capital income tax can be used to finance functional redistribution of income from mobile private capital to labour.
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Bibliographic InfoArticle provided by Swiss Society of Economics and Statistics (SSES) in its journal Swiss Journal of Economics and Statistics.
Volume (Year): 140 (2004)
Issue (Month): IV (December)
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Systemwettbewerb; öffentliche Inputs; Äquivalenzbesteuerung; Steuerwettbewerb;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
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