Tax competition, tax exporting and higher-government choice of tax instruments for local governments
Article Abstract:
A study examining the effects of tax competition between different local regions is presented. The study also analyzes the tax export resulting from external ownership of some land in the local area. The study evolves effective combinations of various local government tax instruments like property taxes, wage taxes etc., for overcoming tax competition and tax exporting.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2005
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Economic integration and tax policy with endogenous foreign firm ownership
Article Abstract:
The effect of economic integration of Germany on tax policies designed to tax the profits of the foreign owners is examined. The impact of economic integration on tax policy related to endogenous foreign firms is also analyzed.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2005
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State fiscal institutions and empty-nest migration: are Tiebout voters hobbled?
Article Abstract:
Regional taxation policies and its effects on migrant labor is analyzed by using Tiebout hypothesis model.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 2006
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