Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/192406 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
Discussion Papers No. 424
Verlag: 
Statistics Norway, Research Department, Oslo
Zusammenfassung: 
The mobility of the tax base may influence fiscal outcomes. The many theoretical contributions about the role of mobility are not matched by empirical evidence. Existing studies address strategic interaction between governments, but have little to say about mobility. We introduce a new measure of mobility conditions based on the geographic profit variability of industrial sectors. The econometric analysis shows a systematic negative relationship between mobility conditions and tax level among municipalities in Norway. The analysis takes into account neighborhood effects in a spatial model, and the endogeneity of mobility conditions is handled with instrumental variables.
Schlagwörter: 
Fiscal competition
mobility
local taxation
JEL: 
H71
H72
H73
C21
Dokumentart: 
Working Paper

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