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A Synthesis of Recent Developments in the Theory of Capital Tax Competition

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  • Signe Krogstrup

    (Institute of Economics, University of Copenhagen)

Abstract

This paper proposes a unifying framework for theories of capital tax competition, and surveys and synthesizes the literature within this framework. The synthesis covers various standard tax competition models, models allowing for leviathan governments and democratic elections, in addition more recent contributions to the literature such as cross hauling of investment and models allowing for agglomeration forces to be associated with capital mobility. The paper illustrates under which assumptions the race to the bottom in tax rates results from increasing capital mobility, and when capital tax rates can be expected to increase as a result of higher capital mobility.

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Bibliographic Info

Paper provided by Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics in its series EPRU Working Paper Series with number 04-02.

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Length: 49 pages
Date of creation: Jul 2003
Date of revision:
Handle: RePEc:kud:epruwp:04-02

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Keywords: tax competition; capital taxation; capital mobility;

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References

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  1. Jeremy Edwards & Michael Keen, 1994. "Tax competition and Leviathon," IFS Working Papers W94/07, Institute for Fiscal Studies.
  2. Bucovetsky, Sam & Wilson, John Douglas, 1991. "Tax competition with two tax instruments," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 333-350, November.
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Cited by:
  1. Jolanta Galuszka, 2013. "The Fiscal Union as a Remedy For the Economic and Financial Crisis in the European Union," Equilibrium, Uniwersytet Mikolaja Kopernika, vol. 8, pages 49-67.
  2. Mara (Nandra), Eugenia Ramona, 2007. "Tax Competition in the European Union – Evidence from Panel Data," MPRA Paper 21082, University Library of Munich, Germany, revised 2007.
  3. Özlem Onaran & Valerie Boesch, 2014. "The effect of globalization on the distribution of taxes and social expenditures in Europe: do welfare state regimes matter?," Environment and Planning A, Pion Ltd, London, vol. 46(2), pages 373-397, February.
  4. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
  5. C. Dembour, 2008. "Competition for Business Location: A Survey," Journal of Industry, Competition and Trade, Springer, vol. 8(2), pages 89-111, June.

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