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Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
DIW-Diskussionspapiere >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18071
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Borck, Rainald | | en_US |
| dc.date.accessioned | | 2009-01-28T15:39:10Z | | - |
| dc.date.available | | 2009-01-28T15:39:10Z | | - |
| dc.date.issued | | 2003 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/18071 | | - |
| dc.description.abstract | | This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capital endowment is smaller than average. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Deutsches Institut für Wirtschaftsforschung (DIW) Berlin | | en_US |
| dc.relation.ispartofseries | | DIW-Diskussionspapiere 335 | | en_US |
| dc.subject.jel | | D72 | | en_US |
| dc.subject.jel | | H77 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | tax competition | | en_US |
| dc.subject.keyword | | voting | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Steuersystem | | en_US |
| dc.subject.stw | | Public Choice | | en_US |
| dc.subject.stw | | Abstimmungsregel | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Tax Competition and the Choice of Tax Structure in a Majority Voting Model | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 369048423 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW DIW-Diskussionspapiere
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