Tax competition in a fiscal union with decentralized leadership

Article Abstract:

Capital tax competition in the presence of an interstate transfer policy without federal commitment is examined. An analysis of tax competition in a two-layer fiscal union with decentralized leadership is presented where member states engage in capital tax competition and receive lump-sum transfers from the federal budget.

Capital levy, Capital taxes

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Is it tax competition or tax exporting?

Article Abstract:

The basic tax-competition model is extended to a framework in which jurisdiction has market power over the price of the output produced within their borders. The model usually depicts a system of independent jurisdictions, each of which uses a tax on mobile capital employed within the jurisdiction.

Tax Law

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Tax competition and the choice of tax structure in a majority voting model

Article Abstract:

The choice of tax structure in a majority voting model with tax competition is studied. Capital taxes can be chosen democratically over labor taxes even if capital can move freely between jurisdictions. Individuals with low capital endowment may favor capital taxes.

Income tax

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