A note on tax competition in the presence of agglomeration economies

This paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government conce...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: Fernández, Gonzalo E.
Formato: Objeto de conferencia
Lenguaje:Inglés
Publicado: 2004
Materias:
Ciencias Económicas
tax competition
agglomeration effects
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/170019
Aporte de:
SEDICI (UNLP) de Universidad Nacional de La Plata
id I19-R120-10915-170019
record_format dspace
spelling I19-R120-10915-1700192024-09-11T20:08:33Z http://sedici.unlp.edu.ar/handle/10915/170019 A note on tax competition in the presence of agglomeration economies Fernández, Gonzalo E. 2004-11 2004 2024-09-11T14:51:10Z en Ciencias Económicas tax competition agglomeration effects This paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government concern about capital flight, which depresses firm productivity by limiting external economies of scale. As a result, capital tax rates end up being lower than in the case where agglomeration effects are not present, worsening the underprovision of the public good. This conclusion holds in both the competitive and strategic versions of the model. Facultad de Ciencias Económicas Objeto de conferencia Objeto de conferencia http://creativecommons.org/licenses/by-nc-sa/4.0/ Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) application/pdf
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
tax competition
agglomeration effects
spellingShingle Ciencias Económicas
tax competition
agglomeration effects
Fernández, Gonzalo E.
A note on tax competition in the presence of agglomeration economies
topic_facet Ciencias Económicas
tax competition
agglomeration effects
description This paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government concern about capital flight, which depresses firm productivity by limiting external economies of scale. As a result, capital tax rates end up being lower than in the case where agglomeration effects are not present, worsening the underprovision of the public good. This conclusion holds in both the competitive and strategic versions of the model.
format Objeto de conferencia
Objeto de conferencia
author Fernández, Gonzalo E.
author_facet Fernández, Gonzalo E.
author_sort Fernández, Gonzalo E.
title A note on tax competition in the presence of agglomeration economies
title_short A note on tax competition in the presence of agglomeration economies
title_full A note on tax competition in the presence of agglomeration economies
title_fullStr A note on tax competition in the presence of agglomeration economies
title_full_unstemmed A note on tax competition in the presence of agglomeration economies
title_sort note on tax competition in the presence of agglomeration economies
publishDate 2004
url http://sedici.unlp.edu.ar/handle/10915/170019
work_keys_str_mv AT fernandezgonzaloe anoteontaxcompetitioninthepresenceofagglomerationeconomies
AT fernandezgonzaloe noteontaxcompetitioninthepresenceofagglomerationeconomies
_version_ 1824075633469161472

Ejemplares similares