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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/26600
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Haupt, Alexander | | en_US |
| dc.contributor.author | | Krieger, Tim | | en_US |
| dc.date.accessioned | | 2009-03-04 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:48:48Z | | - |
| dc.date.available | | 2009-07-28T08:48:48Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/26600 | | - |
| dc.description.abstract | | In this paper, we analyse the role of mobility in tax and subsidy competition. Our primary result is that increasing relocation mobility of firms leads to increasing net tax revenues under fairly weak conditions. While enhanced relocation mobility intensifies tax competition, it weakens subsidy competition. The resulting fall in the governments' subsidy payments over-compensates the decline in tax revenues, leading to a rise in net tax revenues. We derive this conclusion in a model in which two governments are first engaged in subsidy competition and thereafter in tax competition, and firms locate and potentially relocate in response to the two political choices. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 2555 | | en_US |
| dc.subject.jel | | H71 | | en_US |
| dc.subject.jel | | H87 | | en_US |
| dc.subject.jel | | F21 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Tax competition | | en_US |
| dc.subject.keyword | | subsidy competition | | en_US |
| dc.subject.keyword | | capital and firm mobility | | en_US |
| dc.subject.keyword | | foreign direct investment | | en_US |
| dc.subject.stw | | Subvention | | en_US |
| dc.subject.stw | | Standortwettbewerb | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Direktinvestition | | en_US |
| dc.subject.stw | | Internationale Kapitalmobilität | | en_US |
| dc.subject.stw | | Auslandsproduktion | | en_US |
| dc.subject.stw | | Steueraufkommen | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | The role of mobility in tax and subsidy competition | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 592901521 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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