A Synthesis of Recent Developments in the Theory of Capital Tax Competition
作者： Signe Krogstrup
DOI:
关键词: Indirect tax 、 Capital intensity 、 Tax reform 、 Value-added tax 、 Capital (economics) 、 Physical capital 、 Economics 、 Tax competition 、 Macroeconomics 、 Ad valorem tax 、 Public economics
摘要: This paper proposes a unifying framework for theories of capital tax competition, and surveys synthesizes the literature within this framework. The synthesis covers various standard competition models, models allowing leviathan governments democratic elections, in addition more recent contributions to such as cross hauling investment agglomeration forces be associated with mobility. illustrates under which assumptions race bottom rates results from increasing mobility, when can expected increase result higher
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