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Tax competition, tax exporting and higher-government choice of tax instruments for local governments

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  • Braid, Ralph M.

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  • Braid, Ralph M., 2005. "Tax competition, tax exporting and higher-government choice of tax instruments for local governments," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1789-1821, September.
    • Handle: RePEc:eee:pubeco:v:89:y:2005:i:9-10:p:1789-1821
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    22. George R. Zodrow & Peter Mieszkowski, 2019. "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 17, pages 525-542, World Scientific Publishing Co. Pte. Ltd..
    23. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-892, September.
    24. Kangoh Lee, 2003. "Should land and capital be taxed at a uniform rate?," Canadian Journal of Economics, Canadian Economics Association, vol. 36(2), pages 350-372, May.
    25. Braid, Ralph M., 2002. "The Spatial Effects of Wage or Property Tax Differentials, and Local Government Choice between Tax Instruments," Journal of Urban Economics, Elsevier, vol. 51(3), pages 429-445, May.
    26. Wildasin, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," Journal of Urban Economics, Elsevier, vol. 25(2), pages 193-212, March.
    27. WILDASIN, David, 1987. "The demand for public goods in the presence of tax exporting," LIDAM Reprints CORE 802, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    28. Bucovetsky, S., 1991. "Asymmetric tax competition," Journal of Urban Economics, Elsevier, vol. 30(2), pages 167-181, September.
    29. Hoyt, William H., 1991. "Competitive jurisdictions, congestion, and the Henry George Theorem : When should property be taxed instead of land?," Regional Science and Urban Economics, Elsevier, vol. 21(3), pages 351-370, November.
    30. Scotchmer, Suzanne, 1986. "Local public goods in an equilibrium : How pecuniarv externalities matter," Regional Science and Urban Economics, Elsevier, vol. 16(4), pages 463-481, November.
    31. Hoyt, William H., 1991. "Property taxation, Nash equilibrium, and market power," Journal of Urban Economics, Elsevier, vol. 30(1), pages 123-131, July.
    32. Gordon, Roger H, 1986. "Taxation of Investment and Savings in a World Economy," American Economic Review, American Economic Association, vol. 76(5), pages 1086-1102, December.
    33. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
    34. Russell Krelove, 1992. "Efficient Tax Exporting," Canadian Journal of Economics, Canadian Economics Association, vol. 25(1), pages 145-155, February.
    35. Kangoh Lee, 2003. "Factor Ownership and Governmental Strategic Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 345-361, April.
    36. Braid, Ralph M., 2003. "A three-input model of the spatial effects of a central-city wage tax," Journal of Urban Economics, Elsevier, vol. 54(1), pages 89-109, July.
    37. Beck, John H., 1983. "Tax competition, uniform assessment, and the benefit principle," Journal of Urban Economics, Elsevier, vol. 13(2), pages 127-146, March.
    38. Vernon Henderson, J., 1995. "Will homeowners impose property taxes?," Regional Science and Urban Economics, Elsevier, vol. 25(2), pages 153-181, April.
    39. Sam Bucovetsky, 1993. "Factor Ownership, Taxes, and Specialization," Canadian Journal of Economics, Canadian Economics Association, vol. 26(2), pages 317-336, May.
    40. Brueckner, Jan K., 2000. "A Tiebout/tax-competition model," Journal of Public Economics, Elsevier, vol. 77(2), pages 285-306, August.
    41. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
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    Cited by:

    1. Saveyn Bert, 2006. "Are NIMBY's commuters?," Energy, Transport and Environment Working Papers Series ete0604, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment.
    2. Wolf Wagner & Sylvester Eijffinger, 2008. "Efficiency of capital taxation in an open economy: tax competition versus tax exportation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 637-646, December.
    3. Bárcena-Ruiz, Juan Carlos & Campo, María Luz, 2012. "Partial cross-ownership and strategic environmental policy," Resource and Energy Economics, Elsevier, vol. 34(2), pages 198-210.
    4. Brülhart, Marius & Bucovetsky, Sam & Schmidheiny, Kurt, 2015. "Taxes in Cities," Handbook of Regional and Urban Economics, in: Gilles Duranton & J. V. Henderson & William C. Strange (ed.), Handbook of Regional and Urban Economics, edition 1, volume 5, chapter 0, pages 1123-1196, Elsevier.
    5. Anderson, Nathan B., 2006. "Beggar Thy Neighbor? Property Taxation of Vacation Homes," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 757-780, December.
    6. Davies, Ronald B., 2013. "The silver lining of red tape," Journal of Public Economics, Elsevier, vol. 101(C), pages 68-76.
    7. Kaushal Kishore, 2016. "Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments," Working Papers 201684, University of Pretoria, Department of Economics.
    8. Braid, Ralph M., 2013. "State and local tax competition in a spatial model with sales taxes and residential property taxes," Journal of Urban Economics, Elsevier, vol. 75(C), pages 57-67.
    9. Bert Saveyn, 2013. "On NIMBY and commuting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 293-311, April.
    10. Braid, Ralph M., 2009. "The employment effects of a central city's source-based wage tax or hybrid wage tax," Regional Science and Urban Economics, Elsevier, vol. 39(4), pages 512-521, July.
    11. Holger Kächelein, 2012. "Local Tax Competition and Indirect Tax Exportation," Public Finance Review, , vol. 40(5), pages 670-682, September.
    12. Dahlberg, Mattias & Önder, Ali Sina, 2014. "Taxation Of Cross-Border Labor Income And Tax Revenue Sharing In The Öresund Region," Working Paper Series, Center for Fiscal Studies 2014:11, Uppsala University, Department of Economics.
    13. Guo, Ji, 2009. "Tax competition for commuters," Regional Science and Urban Economics, Elsevier, vol. 39(2), pages 148-154, March.
    14. Holger Kächelein, 2014. "Asymmetric capital tax competition and choice of tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 50-65, February.
    15. Kangoh Lee, 2019. "Absentee ownership, land taxation and surcharge," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 62(1), pages 47-68, February.

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