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Tax Competition between Unitary and Federal Countries

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  • Lisa Grazzini
  • Alessandro Petretto

Abstract

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Suggested Citation

  • Lisa Grazzini & Alessandro Petretto, 2007. "Tax Competition between Unitary and Federal Countries," Economics of Governance, Springer, vol. 8(1), pages 17-36, January.
    • Handle: RePEc:spr:ecogov:v:8:y:2007:i:1:p:17-36
    DOI: 10.1007/s10101-006-0012-1
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    References listed on IDEAS

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    1. Anke S. Kessler & Christoph Lülfesmann & Gordon M. Myers, 2002. "Redistribution, Fiscal Competition, and the Politics of Economic Integration," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 69(4), pages 899-923.
    2. Wilson, John Douglas & Janeba, Eckhard, 2005. "Decentralization and international tax competition," Journal of Public Economics, Elsevier, vol. 89(7), pages 1211-1229, July.
    3. DePeter James A. & Myers Gordon M., 1994. "Strategic Capital Tax Competition: A Pecuniary Externality and a Corrective Device," Journal of Urban Economics, Elsevier, vol. 36(1), pages 66-78, July.
    4. Torsten Persson & Guido Tabellini, 1992. "The Politics of 1992: Fiscal Policy and European Integration," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 59(4), pages 689-701.
    5. Boadway, Robin & Marchand, Maurice & Vigneault, Marianne, 1998. "The consequences of overlapping tax bases for redistribution and public spending in a federation," Journal of Public Economics, Elsevier, vol. 68(3), pages 453-478, June.
    6. J. H. Cassing & A. L. Hillman, 1982. "State‐Federal Resource Tax Rivalry: The Queensland Railway and the Federal Export Tax," The Economic Record, The Economic Society of Australia, vol. 58(3), pages 235-241, September.
    7. repec:bla:ecorec:v:58:y:1982:i:162:p:235-41 is not listed on IDEAS
    8. Matthias Wrede, 2000. "Shared Tax Sources and Public Expenditures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 163-175, March.
    9. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
    10. Michael Keen & Christos Kotsogiannis, 2003. "Leviathan and Capital Tax Competition in Federations," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 177-199, April.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Sebastian Kessing & Kai Konrad & Christos Kotsogiannis, 2009. "Federalism, weak institutions and the competition for foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 105-123, February.
    2. Grazzini Lisa & Petretto Alessandro, 2015. "Federalism with Bicameralism," German Economic Review, De Gruyter, vol. 16(2), pages 138-160, May.
    3. Breuillé, Marie-Laure & Zanaj, Skerdilajda, 2013. "Mergers in fiscal federalism," Journal of Public Economics, Elsevier, vol. 105(C), pages 11-22.
    4. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    5. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
    6. Crivelli, Ernesto & Volpe Martincus, Christian, 2007. "Horizontal and Vertical Tax Externalities in a Multicountry World," Bonn Econ Discussion Papers 8/2007, University of Bonn, Bonn Graduate School of Economics (BGSE).
    7. Grazzini Lisa & Petretto Alessandro, 2022. "Heterogeneous capital tax competition in a federation with asymmetric tax compliance," German Economic Review, De Gruyter, vol. 23(4), pages 669-705, December.
    8. Lisa Tillmann & Berthold U. Wigger, 2012. "Federal TAX Competition – How does the Institutional Structure of a Country change Tax Outcomes?," Scottish Journal of Political Economy, Scottish Economic Society, vol. 59(2), pages 162-178, May.

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    More about this item

    Keywords

    Tax competition; Mobility of factors of production; Fiscal federalism; H23; H77; H87;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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