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Grenzen der Äquivalenzbesteuerung im Systemwettbewerb

  • Kersten Kellermann
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    This 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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    File URL: http://www.sjes.ch/papers/2004-IV-4.pdf
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    Article 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)
    Pages: 543-568

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    Handle: RePEc:ses:arsjes:2004-iv-4
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    1. Taylor, Leon, 1992. "Infrastructural competition among jurisdictions," Journal of Public Economics, Elsevier, vol. 49(2), pages 241-259, November.
    2. Devereux, Michael, 1986. "Public investment and international policy coordination," Economics Letters, Elsevier, vol. 22(2-3), pages 299-302.
    3. Richter, W.F., 1991. "The Efficient Allocation of Local Public Factors in Tiebout's Tradition," The Warwick Economics Research Paper Series (TWERPS) 378, University of Warwick, Department of Economics.
    4. David Wildasin, 2001. "Fiscal Competition in Space and Time," Public Economics 0112004, EconWPA.
    5. Volker Arnold & Clemens Fuest, 1999. "Fiscal Competition and the Efficiency of Public Input Provision with Asymmetic Jurisdictions," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(2), pages 165-, June.
    6. Conrad, Klaus & Seitz, Helmut, 1997. "Infrastructure provision and international market share rivalry," Regional Science and Urban Economics, Elsevier, vol. 27(6), pages 715-734, November.
    7. Keen, Michael & Marchand, Maurice, 1997. "Fiscal competition and the pattern of public spending," Journal of Public Economics, Elsevier, vol. 66(1), pages 33-53, October.
    8. Matsumoto, Mutsumi, 2000. "A Tax Competition Analysis of Congestible Public Inputs," Journal of Urban Economics, Elsevier, vol. 48(2), pages 242-259, September.
    9. Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
    10. Richter, Wolfram F. & Wellisch, Dietmar, 1996. "The provision of local public goods and factors in the presence of firm and household mobility," Journal of Public Economics, Elsevier, vol. 60(1), pages 73-93, April.
    11. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    12. Charles B. Blankart, 2002. "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(I), pages 19-38, March.
    13. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, April.
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