Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation
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DOI: 10.1007/s10797-016-9435-y
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- Ana B.Ania & Andreas Wagener, 2019. "Laboratory Federalism with Public Funds Sharing," Vienna Economics Papers 1902, University of Vienna, Department of Economics.
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- Ana B.Ania & Andreas Wagener, 2019. "Laboratory Federalism with Public Funds Sharing," Vienna Economics Papers vie1902, University of Vienna, Department of Economics.
- Mutsumi Matsumoto & Hikaru Ogawa, 2022. "Tax Competition and Efficient Fiscal Transfers under Capital and Labor Income Taxes," CIRJE F-Series CIRJE-F-1196, CIRJE, Faculty of Economics, University of Tokyo.
- Mutsumi Matsumoto & Hikaru Ogawa, 2023. "Corporate income tax competition and efficient tax base equalization," Economics of Governance, Springer, vol. 24(1), pages 109-118, March.
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More about this item
Keywords
Tax competition; Ad valorem taxation; Vertical and horizontal externalities; Fiscal equalisation; Residence-based taxation; Fiscal federalism;All these keywords.
JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Statistics
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