In this normative study of fiscal competition mechanism, we allow for various schemes of taxation, various mobility of tax-base, non-identical regions, and nonbenevolent governments. We examine the fundamental trade-o® between “negative externalities” of the competition and benefits from its budget discipline. Some indicators of regional “rivalry” and “non-benevolence” are constructed for diagnosing marginal “over-taxing” in any region. It enables also “in-large” comparison of fiscal regimes. Under some restrictions on the country’s heterogeneity in tax rates, marginal “over-taxing” at competition signifies that switching to certain sort of tax co-ordination would deteriorate welfare.
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Paper provided by EERC Research Network, Russia and CIS in its series EERC Working Paper Series with number
01-219e.
Length: Date of creation: 19 Jul 2004 Date of revision: Handle: RePEc:eer:wpalle:01-219e
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Find related papers by JEL classification: H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm D43 - Microeconomics - - Market Structure and Pricing - - - Oligopoly and Other Forms of Market Imperfection
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