Tax competition, benefit taxes, and fiscal federalism

National Tax Journal

Volumn 51, Issue 3, 1998, Pages 579-586

  Goodspeed, Timothy J ^a  

^a CITY UNIVERSITY OF NEW YORK   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0009170687     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (22)

1. Besley, Timothy J., and Harvey S. Rosen. "Vertical Externalities in Tax Setting: Evidence from Gasoline and Cigarette." Princeton Center for Economic Policy Studies Working Paper No. 46. Princeton: CEPR, 1997.
2. Bond, E. W., and L. Samuelson. "Strategic Behaviour and the Rules for International Taxation of Capital." Economic Journal 99 No. 398 (December. 1989): 1099-111.
3. Goodspeed, Timothy J. "A Re-Examination of the Use of Ability to Pay Taxes by Local Governments." Journal of Public Economics 38 No. 3 (April, 1989): 319-42.
4. Goodspeed, Timothy J. "Local Income Taxation: An Externality, Pigouvian Solution, and Public Policies." Regional Science and Urban Economics 25 No. 3 (June, 1995): 279-96.
5. Goodspeed, Timothy J. "Tax Structure in a Federation." Hunter College. Unpublished paper, 1998.
6. Goodspeed, Timothy J. "On the Importance of Public Choice in Migration Models." Economics Letters 5 (forthcoming, 1998).
7. Gordon, Roger. "Can Capital Income Taxes Survive in Open Economies?" Journal of Finance 47 (1992): 1159-80.
8. Grubert, Harry. "Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?" Paper presented at NBER Conference on International Taxation, Cambridge, MA, November 14-15, 1997.
9. Hamilton, Bruce. "Capitalization of Intrajurisdictional Differences in Local Tax Prices." American Economic Review 66 No. 5 (December, 1976): 743-53.
10. Holtz-Eakin, Douglas. "Public-Sector Capital and the Productivity Puzzle." Review of Economics and Statistics 76 No. 1 (February, 1994): 12-21.
11. McGuire, Therese. "Federal Aid to States and Localities and the Appropriate Competitive Framework." In Competition Among States and Local Governments, edited by Daphne Kenyon and John Kincaid, 153-64. Washington, D.C.: The Urban Institute Press, 1991.
12. Oakland, William, and William Testa. "State-Local Business Taxation and the Benefits Principle." Federal Reserve Bank of Chicago Economic Perspectives 20 No. 1 (January-February, 1996): 2-19.
13. Oates, Wallace E. "The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis." Journal of Political Economy 77 No. 6 (November-December, 1969): 957-71.
14. Oates, Wallace E. Fiscal Federalism. Princeton: Harcourt Brace Jovanovich, Inc., 1972.
15. Oates, Wallace E., and Robert M. Schwab. "Economic Competition Among Jurisdictions: Efficiency Enhancing or Distortion Inducing?" Journal of Public Economics 35 (1988): 333-54.
16. Razin, Assaf, and Efraim Sadka. "International Tax Competition and the Gains from Tax Harmonization." Economics Letters 37 (1991): 69-76.
17. Tiebout, Charles. "A Pure Theory of Local Government Expenditures." Journal of Political Economy 64 No. 5 (October, 1956): 416-24.
18. Weiner, Joann. "Estimates of How the Unitary Tax Affects Business Investment." U.S. Department of the Treasury. Unpublished paper, 1996.
19. Wildasin, David. "Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy." Journal of Urban Economics 25 No. 2 (March, 1989): 193-212.
20. Wilson, G. Peter. "The Role of Taxes in Location and Sourcing Decisions." In Studies in International Taxation, edited by Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod. Chicago: University of Chicago Press, 1993.
21. Wilson, John D. "Trade, Capital Mobility, and Tax Competition." Journal of Political Economy 95 No. 4 (August, 1987): 835-56.
22. Zodrow, George, and Peter Miezskowski. "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods." Journal of Urban Economics 19 No. 3 (May, 1986): 356-70.