Arbeitspapier

Tax Competition, Investment Irreversibility and the Provision of Public Goods

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This article studies the effects of tax competition on the provision of public goods under business risk and partial irreversibility of investment. As will be shown, the provision of public goods changes over time and also depends on the business cycle. In particular, under source-based taxation, public goods can be optimally provided during a downturn, in the short term. The converse is true during a recovery, when they are underprovided. In the long term however, tax competition does not affect capital accumulation and therefore, the provision of public goods.

Language: Englisch

Bibliographic citation: Series: CESifo Working Paper ; No. 4256

Classification: Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm

Subject: irreversibility
risk
short- and long-term effects
tax competition

Event: Geistige Schöpfung

(who): Moretto, Michele
Panteghini, Paolo
Vergalli, Sergio

Event: Veröffentlichung

(who): Center for Economic Studies and ifo Institute (CESifo)

(where): Munich

(when): 2013

Handle: http://hdl.handle.net/10419/77669

Last update: 10.03.2025, 11:43 AM CET

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Object type

Arbeitspapier

Associated

Moretto, Michele
Panteghini, Paolo
Vergalli, Sergio
Center for Economic Studies and ifo Institute (CESifo)

Time of origin

2013

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