Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/26600 
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dc.contributor.authorHaupt, Alexanderen
dc.contributor.authorKrieger, Timen
dc.date.accessioned2009-03-04-
dc.date.accessioned2009-07-28T08:48:48Z-
dc.date.available2009-07-28T08:48:48Z-
dc.date.issued2009-
dc.identifier.urihttp://hdl.handle.net/10419/26600-
dc.description.abstractIn 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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2555en
dc.subject.jelH71en
dc.subject.jelH87en
dc.subject.jelF21en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.keywordTax competitionen
dc.subject.keywordsubsidy competitionen
dc.subject.keywordcapital and firm mobilityen
dc.subject.keywordforeign direct investmenten
dc.subject.stwSubventionen
dc.subject.stwStandortwettbewerben
dc.subject.stwSteuerwettbewerben
dc.subject.stwDirektinvestitionen
dc.subject.stwInternationale Kapitalmobilitäten
dc.subject.stwAuslandsproduktionen
dc.subject.stwSteueraufkommenen
dc.subject.stwTheorieen
dc.titleThe role of mobility in tax and subsidy competition-
dc.typeWorking Paperen
dc.identifier.ppn592901521en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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