Agglomeration, tax competition, and fiscal equalization

This paper analyzes the impact of fiscal equalization on asymmetric tax competition when positive agglomeration externalities are present. It shows that equalization of standardized tax revenue improves the spatial allocation of capital provided that agglomeration externalities are sufficiently strong.

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Year of publication:	2008
Authors:	Wrede, Matthias
Publisher:	Marburg : Philipps-University Marburg, Faculty of Business Administration and Economics
Subject:	Steuerwettbewerb \| Finanzausgleich \| Agglomerationseffekt \| Agglomeration \| tax competition \| fiscal equalization

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Series:	MAGKS Joint Discussion Paper Series in Economics ; 2008,18
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	606634592 [GVK] hdl:10419/30085 [Handle]
Classification:	R12 - Size and Spatial Distributions of Regional Economic Activity ; H71 - State and Local Taxation, Subsidies, and Revenue ; H73 - Interjurisdictional Differentials and Their Effects
Source:	EconStor

Persistent link: https://www.econbiz.de/10010265863