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Fiscal competition on the local level: May commuting be a source of fiscal crises?

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  • Kächelein, Holger
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    Abstract

    The paper extends the familiar standard tax competition model for the possibility of cross-border commuting by introducing an additional level of jurisdictions. For separating the impact of landownership and cross-border commuting different schemes of landownership are considered. It will be shown that the possibility of cross-border commuting increases the problem of tax competition since an additional indirect fiscal externality arises via the potential reallocation of labor. The resulting change in the supply of publicly provided goods depends crucially on the considered structure of landownership respectively on the aim of the local policy makers. If the tax burden can be exported via external possession of land, the undersupply of publicly provided goods will be reduced and in the extreme case, an oversupply may arise. --

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    File URL: http://econstor.eu/bitstream/10419/39703/1/364089709.pdf
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    Bibliographic Info

    Paper provided by Bamberg University, Bamberg Economic Research Group in its series BERG Working Paper Series with number 45.

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    Date of creation: 2003
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    Handle: RePEc:zbw:bamber:45

    Contact details of provider:
    Postal: D-96045 Bamberg
    Phone: 0951/8632687
    Fax: 0951/8632550
    Web page: http://www.uni-bamberg.de/vwl/forschung/berg/
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    Related research

    Keywords: Tax Competition; Cross-border Commuting; Fiscal Externalities;

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    References

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    1. Wrede, Matthias, 1999. "Mobility and reliefs for traveling expenses to work," BERG Working Paper Series 33, Bamberg University, Bamberg Economic Research Group.
    2. Bernd Hayo & Matthias Wrede, 2004. "Fiscal equalisation: Principles and an application to the European Union," Social Choice and Welfare, Springer, vol. 23(3), pages 333-348, December.
    3. Wrede, Matthias, 1999. "A note on reliefs for traveling expenses to work," BERG Working Paper Series 30, Bamberg University, Bamberg Economic Research Group.
    4. G. D. A. MacDougall, 1960. "THE BENEFITS and COSTS OF PRIVATE INVESTMENT FROM ABROAD: A THEORETICAL APPROACH," The Economic Record, The Economic Society of Australia, vol. 36(73), pages 13-35, 03.
    5. Szüle, Borbála, 2003. "Inside financial conglomerates: Effects in the Hungarian pension fund markets," BERG Working Paper Series 42, Bamberg University, Bamberg Economic Research Group.
    6. Billmeier, Andreas, 1999. "The early years of inflation targeting: Review and outlook," BERG Working Paper Series 31, Bamberg University, Bamberg Economic Research Group.
    7. Nusser, Michael, 1999. "The implications of wage structure rigidity on human capital accumulation, economic growth and unemployment: A Schumpeterian approach to endogenous growth theory," BERG Working Paper Series 28, Bamberg University, Bamberg Economic Research Group.
    8. Treier, Volker, 1999. "Unemployment in reforming countries: Causes, fiscal impacts and the success of transformation," BERG Working Paper Series 29, Bamberg University, Bamberg Economic Research Group.
    9. Kremer, Jana, 1999. "Arbeitslosigkeit und Steuerpolitik," BERG Working Paper Series 32, Bamberg University, Bamberg Economic Research Group.
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