Capital tax competition with socially wasteful government consumption

European Journal of Political Economy

Volumn 17, Issue 3, 2001, Pages 517-529

  Eggert, Wolfgang ^a  

^a UNIVERSITY OF KONSTANZ   (Germany)

Author keywords

Government waste; H1; H21; H87; International taxation; Tax competition

Indexed keywords

EID: 0010853993     PISSN: 01762680     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0176-2680(01)00043-X     Document Type: Article

References (13)

1. Brennan G., Buchanan J.M. Towards a tax constitution for Leviathan. Journal of Public Economics. 8:1977;255-273.
2. Bucovetsky S., Wilson J.D. Tax competition with two tax instruments. Regional Science and Urban Economics. 21:1991;333-350.
3. Commission of the European Communities, Proposal for a council directive to ensure a minimum of effective taxation of savings income in the form of interest payments within the community, COM(1998) 295.
4. Edwards J., Keen M. Tax competition and Leviathan. European Economic Review. 40:1996;113-134.
5. Eggert W., Haufler A. Capital taxation and the production efficiency theorem in an open economy. Economics Letters. 62:1999;85-90.
6. Eichenberger R., Frey B. To harmonize or to compete? That's not the question. Journal of Public Economics. 60:1996;335-349.
7. Fuest C. The political economy of tax competition as a bargaining game between bureaucrats and politicians. Public Choice. 103:2000;357-382.
8. Hicks J.R. Value and Capital. 2nd edn. 1939;Clarendon Press, Oxford.
9. Konrad K., Schjelderup G. Fortress building in global tax competition. Journal of Urban Economics. 46:1999;156-167.
10. Persson T., Tabellini G. The politics of 1992: fiscal policy and European integration. Review of Economic Studies. 59:1992;689-701.
11. Razin A., Sadka E. International tax competition and gains from tax harmonization. Economics Letters. 37:1991;69-76.
12. Schulze G.G., Ursprung H.W. Globalization of the economy and the nation state. The World Economy. 22:1999;295-352.
13. Zodrow G.R., Mieszkowski P. Pigou, Tiebout, property taxation and the underprovision of local public goods. Journal of Urban Economics. 19:1986;356-370.