Intra-regional tax competition and economic geography

Arbeitspapier

We extent a solvable version of the core-periphery agglomeration model to four countries located in two regions. The paper shows that there might still be a race to the bottom in capital income tax rates despite agglomeration rents earned by the mobile factor. We find that intra-regional tax competition is detrimental from a welfare perspective and that tax harmonisation unambiguously makes both countries in the core region better off.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: CESifo Working Paper ; No. 2113

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Models of Trade with Imperfect Competition and Scale Economies; Fragmentation ; International Fiscal Issues; International Public Goods
• Thema: tax competition ; economic geography ; race to the bottom ; Steuerwettbewerb ; Kapitalertragsteuer ; Kern-Peripherie-Beziehung ; Neue ökonomische Geographie ; Wohlfahrtseffekt ; Steuerharmonisierung ; Theorie

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Hühnerbein, Ossip ; Seidel, Tobias
• Ereignis: Veröffentlichung
• (wer): Center for Economic Studies and ifo Institute (CESifo)
• (wo): Munich
• (wann): 2007

Weitere Informationen

• Handle: http://hdl.handle.net/10419/26158
• Letzte Aktualisierung: 10.03.2025, 11:41 MEZ