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dc.contributor.authorHaupt, Alexanderen_US
dc.contributor.authorKrieger, Timen_US
dc.date.accessioned2009-03-04en_US
dc.date.accessioned2009-07-28T08:48:48Z-
dc.date.available2009-07-28T08:48:48Z-
dc.date.issued2009en_US
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_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2555en_US
dc.subject.jelH71en_US
dc.subject.jelH87en_US
dc.subject.jelF21en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.keywordTax competitionen_US
dc.subject.keywordsubsidy competitionen_US
dc.subject.keywordcapital and firm mobilityen_US
dc.subject.keywordforeign direct investmenten_US
dc.subject.stwSubventionen_US
dc.subject.stwStandortwettbewerben_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwDirektinvestitionen_US
dc.subject.stwInternationale Kapitalmobilitäten_US
dc.subject.stwAuslandsproduktionen_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwTheorieen_US
dc.titleThe role of mobility in tax and subsidy competitionen_US
dc.typeWorking Paperen_US
dc.identifier.ppn592901521en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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