@techreport{Burbidge2004Capital,
abstract = {Our paper extends the capital tax competition literature by incorporating heterogeneous
capital and agglomeration. Our model nests the standard tax competition model as well as the
special case in which there is agglomeration but no firm/capital heterogeneity and the
opposite case, firm heterogeneity with no agglomeration. We build on the existing tax
competition literature as well as establish a link between this literature and the more recent
work on agglomeration using the new economic geography model. Our main contribution lies
in allowing for firm heterogeneity which we show plays a role similar to decreasing returns in
regional production.},
author = {John Burbidge and Katherine Cuff and John Leach},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H70; H32; R38; 330; tax competition; heterogeneous firms; agglomeration; Kapitalertragsteuer; Steuerwettbewerb; Agglomerationseffekt; Neue \"{o}konomische Geographie; Theorie},
language = {eng},
number = {1277},
title = {Capital tax competition with heterogeneous firms and agglomeration effects},
type = {CESifo working papers},
url = {http://hdl.handle.net/10419/18915},
year = {2004}
}
