کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
9726840 1479502 2005 33 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax competition, tax exporting and higher-government choice of tax instruments for local governments
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Tax competition, tax exporting and higher-government choice of tax instruments for local governments
چکیده انگلیسی
This paper presents a theoretical model with tax exporting due to external ownership of a fraction θ of the land in each local jurisdiction. There are n local jurisdictions in a metropolitan area (n≥1) and many metropolitan areas in a world economy. The paper examines the usage of business property taxes and source-based wage taxes by local jurisdictions, first in the presence of and then in the absence of residence-based lump-sum taxes, and how this depends on θ and n. The paper then examines the choice of a world, national or state government as to whether to allow local (metropolitan or sub-metropolitan) governments to use business property taxes, wage taxes or both, assuming that the local governments choose the actual tax rates.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 89, Issues 9–10, September 2005, Pages 1789-1821
نویسندگان
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