Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Goodspeed, Timothy J., 2002. "Tax competition and tax structure in open federal economies: Evidence from OECD countries with implications for the European Union," European Economic Review, Elsevier, vol. 46(2), pages 357-374, February.
References listed on IDEAS
- Besley, Timothy & Case, Anne, 1995.
"Incumbent Behavior: Vote-Seeking, Tax-Setting, and Yardstick Competition,"
American Economic Review, American Economic Association, vol. 85(1), pages 25-45, March.
- Timothy Besley & Anne Case, 1992. "Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition," NBER Working Papers 4041, National Bureau of Economic Research, Inc.
- Cremer, Helmuth & et al, 1996.
"Mobility and Redistribution: A Survey,"
Public Finance = Finances publiques, , vol. 51(3), pages 325-352.
- CREMER, Helmuth & FOURGEAUD, Virginie & LEITE MONTEIRO, Manuel & MARCHAND, Maurice, 1995. "Mobility and Redistribution : A Survey," LIDAM Discussion Papers CORE 1995066, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- CREMER, Helmuth & FOURGEAUD, Virginie & LEITE-MONTEIRO, Manuel & MARCHAND, Maurice, 1996. "Mobility and redistribution: A survey," LIDAM Reprints CORE 1371, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Edwards, Jeremy & Keen, Michael, 1996.
"Tax competition and Leviathan,"
European Economic Review, Elsevier, vol. 40(1), pages 113-134, January.
- Jeremy Edwards & Michael Keen, 1994. "Tax Competition and Leviathan," CESifo Working Paper Series 57, CESifo.
- Jeremy Edwards & Michael Keen, 1994. "Tax competition and Leviathon," IFS Working Papers W94/07, Institute for Fiscal Studies.
- Kristov, Lorenzo & Lindert, Peter & McClelland, Robert, 1992.
"Pressure groups and redistribution,"
Journal of Public Economics, Elsevier, vol. 48(2), pages 135-163, July.
- Kristov, L. & Lindert, P. & Mcclelland, R., 1990. "Pressure Groups And Redistribution," Papers 66, California Davis - Institute of Governmental Affairs.
- 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.
- WILDASIN, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," LIDAM Reprints CORE 831, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Sinn, Hans-Werner, 1990.
"Tax harmonization and tax competition in Europe,"
European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
- Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," Munich Reprints in Economics 19846, University of Munich, Department of Economics.
- Hans-Werner Sinn, 1990. "Tax Harmonization and Tax Competition in Europe," NBER Working Papers 3248, National Bureau of Economic Research, Inc.
- Deininger, Klaus & Squire, Lyn, 1996.
"A New Data Set Measuring Income Inequality,"
The World Bank Economic Review, World Bank, vol. 10(3), pages 565-591, September.
- Klaus Deininger & Lyn Squire, 1996. "A New Data Set Measuring Income Inequality," CEMA Working Papers 512, China Economics and Management Academy, Central University of Finance and Economics.
- Hongyi Li & Lyn Squire & Tao Zhang & Heng-fu Zou, 1999. "A Data Set on Income Distribution," CEMA Working Papers 575, China Economics and Management Academy, Central University of Finance and Economics.
- Razin, Assaf & Sadka, Efraim, 1991.
"International tax competition and gains from tax harmonization,"
Economics Letters, Elsevier, vol. 37(1), pages 69-76, September.
- Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
- Bahl, Roy & Martinez-Vazquez, Jorge & Wallace, Sally, 2002. "State and Local Government Choices in Fiscal Redistribution," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(4), pages 723-742, December.
- David E. Wildasin, 1998. "Factor Mobility and Redistributive Policy: Local and International Perspectives," Palgrave Macmillan Books, in: Peter Birch Sørensen (ed.), Public Finance in a Changing World, chapter 6, pages 151-192, Palgrave Macmillan.
- Wildasin, David E., 1988.
"Nash equilibria in models of fiscal competition,"
Journal of Public Economics, Elsevier, vol. 35(2), pages 229-240, March.
- Wildasin, D.E., 1987. "Nash equilibria in models of fiscal competition," LIDAM Discussion Papers CORE 1987020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- WILDASIN, David, 1988. "Nash equilibria in models of fiscal competition," LIDAM Reprints CORE 804, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- 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.
- Torsten Persson & Guido Tabellini, 1990. "The Politics of 1992: Fiscal Policy and European Integration," NBER Working Papers 3460, National Bureau of Economic Research, Inc.
- Persson, Torsten & Tabellini, Guido, 1991. "The Politics of 1992: Fiscal Policy and European Integration," CEPR Discussion Papers 501, C.E.P.R. Discussion Papers.
- Besley, Timothy J. & Rosen, Harvey S., 1998.
"Vertical externalities in tax setting: evidence from gasoline and cigarettes,"
Journal of Public Economics, Elsevier, vol. 70(3), pages 383-398, December.
- Tim Besley & Harvey S. Rosen, 1997. "Vertical externalities in tax settings: evidence from gasoline and cigarettes," IFS Working Papers W97/23, Institute for Fiscal Studies.
- Timothy J. Besley & Harvey S. Rosen, 1999. "Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarettes," NBER Working Papers 6517, National Bureau of Economic Research, Inc.
- Goodspeed, Timothy J., 1998. "On the importance of public choice in migration models," Economics Letters, Elsevier, vol. 59(3), pages 373-379, June.
- Westhoff, Frank, 1977. "Existence of equilibria in economies with a local public good," Journal of Economic Theory, Elsevier, vol. 14(1), pages 84-112, February.
- Cremer, Helmuth & Pestieau, Pierre, 1996.
"Distributive implications of European integration,"
European Economic Review, Elsevier, vol. 40(3-5), pages 747-757, April.
- Cremer, H. & Pestieau, P., 1996. "Distributive implications of European integration," LIDAM Reprints CORE 1237, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Bond, Eric W & Samuelson, Larry, 1989.
"Strategic Behaviour and the Rules for International Taxation of Capital,"
Economic Journal, Royal Economic Society, vol. 99(398), pages 1099-1111, December.
- Bond, E.W. & Samuelson, L., 1988. "Strategic Behavior And The Rules For International Taxation Of Capital," Papers 3-88-10, Pennsylvania State - Department of Economics.
- Wildasin, David E, 1991. "Income Redistribution in a Common Labor Market," American Economic Review, American Economic Association, vol. 81(4), pages 757-774, September.
- Goodspeed, Timothy J., 1989. "A re-examination of the use of ability to pay taxes by local governments," Journal of Public Economics, Elsevier, vol. 38(3), pages 319-342, April.
- Giovannini, Alberto, 1990. "International capital mobility and capital-income taxation : Theory and policy," European Economic Review, Elsevier, vol. 34(2-3), pages 480-488, May.
- 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.
- Richard E. Baldwin & Joseph F. Francois & Richard Portes, 1997. "The costs and benefits of eastern enlargement: the impact on the EU and central Europe," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 12(24), pages 125-176.
- 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..
- Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
- Hettich, Walter & Winer, Stanley L, 1988. "Economic and Political Foundations of Tax Structure," American Economic Review, American Economic Association, vol. 78(4), pages 701-712, September.
- Epple, Dennis & Romer, Thomas, 1991. "Mobility and Redistribution," Journal of Political Economy, University of Chicago Press, vol. 99(4), pages 828-858, August.
- Torsten Persson, 1992.
"Politics and economic policy,"
Discussion Paper / Institute for Empirical Macroeconomics
62, Federal Reserve Bank of Minneapolis.
- Persson, T., 1992. "Politics and Economic Policy," Papers 518, Stockholm - International Economic Studies.
- Raquel Fernandez & Richard Rogerson, 1996. "Income Distribution, Communities, and the Quality of Public Education," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 111(1), pages 135-164.
- Goodspeed, Timothy J., 1995. "Local income taxation: An externality, Pigouvian solution, and public policies," Regional Science and Urban Economics, Elsevier, vol. 25(3), pages 279-296, June.
- Epple, Dennis & Filimon, Radu & Romer, Thomas, 1984. "Equilibrium among local jurisdictions: toward an integrated treatment of voting and residential choice," Journal of Public Economics, Elsevier, vol. 24(3), pages 281-308, August.
- Goodspeed, Timothy J., 2000. "Tax structure in a federation," Journal of Public Economics, Elsevier, vol. 75(3), pages 493-506, March.
- Piketty, Thomas, 1996. "A federal voting mechanism to solve the fiscal-externality problem," European Economic Review, Elsevier, vol. 40(1), pages 3-17, January.
- Atkinson, A.B. & Brandolini, A., 2000.
"Promise and Pitfalls in the Use of 'Secondary' Data -Sets: Income Inequality in OECD Countries,"
Papers
379, Banca Italia - Servizio di Studi.
- Anthony B. Atkinson & Andrea Brandolini, 2000. "Promise and Pitfalls in the Use of 'Secondary' Data-Sets: Income Inequality in OECD Countries," Temi di discussione (Economic working papers) 379, Bank of Italy, Economic Research and International Relations Area.
- Fernandez, Raquel & Rogerson, Richard, 1998. "Public Education and Income Distribution: A Dynamic Quantitative Evaluation of Education-Finance Reform," American Economic Review, American Economic Association, vol. 88(4), pages 813-833, September.
- Robin Boadway & Michael Keen, 1996.
"Efficiency and the optimal direction of federal-state transfers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(2), pages 137-155, May.
- Robin Boadway & Michael Keen, 1996. "Efficiency and the optimal direction of federal-state transfers," IFS Working Papers W96/01, Institute for Fiscal Studies.
- Oates, Wallace E. & Schwab, Robert M., 1988. "Economic competition among jurisdictions: efficiency enhancing or distortion inducing?," Journal of Public Economics, Elsevier, vol. 35(3), pages 333-354, April.
- David Wildasin, 1996. "Introduction: Fiscal Aspects of Evolving Federations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(2), pages 121-135, May.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Goodspeed, Timothy J., 2000. "Tax structure in a federation," Journal of Public Economics, Elsevier, vol. 75(3), pages 493-506, March.
- Feld, Lars P, 2000. "Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland," Public Choice, Springer, vol. 105(1-2), pages 125-164, October.
- Leonzio Rizzo, 2006. "Le inefficienze della competizione fiscale: una rassegna dei principali modelli teorici," Economia politica, Società editrice il Mulino, issue 1, pages 89-120.
- Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
- M. Socorro Puy, 2003. "External Equilibrium in Mobility and Redistribution Economies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 363-379, April.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Les stratégies fiscales des collectivités locales. De la théorie à la réalité,"
Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Les stratégies fiscales des collectivités locales: de la théorie à la réalité," Post-Print halshs-00008669, HAL.
- Delage, Benoit, 1999. "Concurrence fiscale : un survol," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 67-93, mars-juin.
- 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.
- Anke S. Kessler, 2000. "Redistribution, Fiscal Competition, and the Politics of Economic Integration," Econometric Society World Congress 2000 Contributed Papers 0629, Econometric Society.
- Anke S. Kessler & Christoph Lulfesmann & Gordon Myers, 2000. "Redistribution, Fiscal Competition, and the Politics of Economic Integration," Discussion Papers dp00-11, Department of Economics, Simon Fraser University, revised Feb 2000.
- Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005.
"Externalités fiscales horizontales et verticales. Où en est la théorie du fédéralisme financier ?,"
Revue d'économie politique, Dalloz, vol. 115(1), pages 17-63.
- Yvon Rocaboy & Thierry Madiès & Sonia Paty, 2005. "Externalités fiscales horizontales et verticales: Où en est la théorie du fédéralisme financier ?," Post-Print halshs-00008796, HAL.
- Linda Andersson & Thomas Aronsson & Magnus Wikstr–m, 2004.
"Testing for Vertical Fiscal Externalities,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(3), pages 243-263, May.
- Andersson, Linda & Aronsson, Thomas & Wikström, Magnus, 2001. "Testing for Vertical Fiscal Externalities," Umeå Economic Studies 573, Umeå University, Department of Economics.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Parviainen, Seija, 1998. "Redistribution and Risk Sharing in EMU," Discussion Papers 159, VATT Institute for Economic Research.
- Lorz, Jens Oliver, 1993. "Der Wettbewerb um international mobiles Kapital: Auswirkungen auf die nationale Finanzpolitik und die intertemporale Kapitalallokation," Kiel Working Papers 608, Kiel Institute for the World Economy (IfW Kiel).
- Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, May.
- Guy Gilbert, 1996. "Le fédéralisme financier, perspectives de microéconomie spatiale," Revue Économique, Programme National Persée, vol. 47(2), pages 311-363.
- Rosanne Altshuler & Timothy J. Goodspeed, 2015.
"Follow the Leader? Evidence on European and US Tax Competition,"
Public Finance Review, , vol. 43(4), pages 485-504, July.
- Rosanne Altshuler & Timothy J. Goodspeed, 2002. "Follow the Leader? Evidence on European and U.S. Tax Competition," Departmental Working Papers 200226, Rutgers University, Department of Economics.
- Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
- Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005.
"Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français,"
Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
- Matthieu LEPRINCE & Sonia PATY & Emmanuelle REULIER, 2005. "Choix d’imposition et interactions spatiales entre collectivités locales : un test sur les départements français," Discussion Papers (REL - Recherches Economiques de Louvain) 2005013, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales : un test sur les départements français," Post-Print halshs-00068369, HAL.
- Wallace E. Oates & Wallace E. Oates, 2004.
"Fiscal Competition and European Union: Contrasting Perspectives,"
Chapters, in: Environmental Policy and Fiscal Federalism, chapter 10, pages 182-194,
Edward Elgar Publishing.
- Oates, Wallace E., 2001. "Fiscal competition and European Union: contrasting perspectives," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 133-145, April.
More about this item
Keywords
Tax competition; Tax structure; Fiscal federalism; International taxation;All these keywords.
JEL classification:
- H1 - Public Economics - - Structure and Scope of Government
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:zewdip:5252. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zemande.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.