TITLE

Tax Competition and Fiscal Equalization

AUTHOR(S)
Köthenbürger, Marko
PUB. DATE
July 2002
SOURCE
International Tax & Public Finance;Jul2002, Vol. 9 Issue 4, p391
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This paper analyzes the relation between tax competition and fiscal equalization. In particular, it asks the question whether fiscal equalization schemes can mitigate inefficient tax competition. Two transfer schemes are considered: tax revenue and tax base equalization schemes. The paper shows that equalizing transfers may internalize fiscal externalities. In particular, in a small open economy tax base equalization yields efficient tax rates. Thus, transfer mechanisms with an explicit redistributive character do not always impair efficiency.
ACCESSION #
9680187

 

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