Fiscal competition over taxes and public inputs

Regional Science and Urban Economics

Volumn 42, Issue 3, 2012, Pages 407-419

  Hauptmeier, Sebastian ^a   Mittermaier, Ferdinand ^b   Rincke, Johannes ^c  

^a EUROPEAN CENTRAL BANK   (Germany)

^b UNIVERSITY OF MUNICH   (Germany)

^c UNIVERSITY OF ERLANGEN NUREMBERG   (Germany)

Author keywords

Public input competition; System estimation; Tax competition

Indexed keywords

COMPETITION (ECONOMICS); COMPETITIVENESS; ESTIMATION METHOD; FISCAL REFORM; INFRASTRUCTURE; LOCAL GOVERNMENT; PARAMETERIZATION; STRATEGIC APPROACH; TAX SYSTEM;

EID: 84855174301     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.regsciurbeco.2011.10.007     Document Type: Article

References (32)

1. Baicker K. The spillover effects of state spending. Journal of Public Economics 2005, 89:529-544.
2. Baltagi B.H., Pirotte A. Seemingly unrelated regressions with spatial error components. Empirical Economics 2011, 40:5-49.
3. Bayindir-Upmann T. Two games of interjurisdictional competition when local governments provide industrial public goods. International Tax and Public Finance 1998, 5:471-487.
4. Bénassy-Quéré A., Gobalraja N., Trannoy A. Tax and public input competition. Economic Policy 2007, 22:385-430.
5. Bergstrom T.E., Goodman R.P. Private demands for public goods. American Economic Review 1973, 63:280-296.
6. Brueckner J., Saavedra L. Do local governments engage in strategic property-tax competition?. National Tax Journal 2001, 54:203-229.
7. Bucovetsky S. Public input competition. Journal of Public Economics 2005, 89:1763-1787.
8. Bucovetsky S., Smart M. The efficiency consequences of local revenue equalization: tax competition and tax distortions. Journal of Public Economic Theory 2006, 8:119-144.
9. Büttner T. Determinants of tax rates in local capital income taxation: a theoretical model and evidence from Germany. Finanzarchiv 1999, 56:363-388.
10. Büttner T. Local business taxation and competition for capital: the choice of the tax rate. Regional Science and Urban Economics 2001, 31:215-245.
11. Büttner T. Tax base effects and fiscal externalities of local capital taxation: evidence from a panel of German jurisdictions. Journal of Urban Economics 2003, 54:110-128.
12. Büttner T. The incentive effect of fiscal equalization transfers on tax policy. Journal of Public Economics 2006, 90:477-497.
13. Conley T.G. GMM estimation with cross sectional dependence. Journal of Econometrics 1999, 92:1-45.
14. Craig S.G. The impact of congestion on local public good production. Journal of Public Economics 1987, 32:331-353.
15. Devereux M.P., Lockwood B., Redoano M. Do countries compete over corporate taxes?. Journal of Public Economics 2008, 92:1210-1235.
16. Egger P., Koethenbuerger M., Smart M. Do fiscal transfers alleviate business tax competition? Evidence from Germany. Journal of Public Economics 2010, 94:235-246.
17. Fernald J.G. Roads to prosperity? Assessing the link between public capital and productivity. American Economic Review 1999, 89:619-638.
18. Gomes P., Pouget F. Corporate tax competition and the decline of public investment. CESifo Working Paper No. 2384 2008.
19. Hauptmeier S., Mittermaier F., Rincke J. Fiscal competition over taxes and public inputs: theory and evidence. CESifo Working Paper No. 2499 2008.
20. Hayashi M., Boadway R. An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada. Canadian Journal of Economics 2001, 34:481-503.
21. Hindriks J., Peralta S., Weber S. Competing in taxes and investment under fiscal equalization. Journal of Public Economics 2008, 92:2392-2402.
22. Keen M., Marchand M. Fiscal competition and the pattern of public spending. Journal of Public Economics 1997, 66:33-53.
23. Kelejian H.H., Prucha I.R. A generalized moments estimator for the autoregressive parameter in a spatial model. International Economic Review 1999, 40:509-533.
24. Kelejian H.H., Prucha I.R. Estimation of simultaneous systems of spatially interrelated cross sectional equations. Journal of Econometrics 2004, 118:27-50.
25. Koethenbuerger M. Tax competition and fiscal equalization. International Tax and Public Finance 2002, 9:391-408.
26. Mintz J., Tulkens H. Commodity tax competition between member states of a federation: equilibrium and effciency. Journal of Public Economics 1986, 29:133-172.
27. Taylor L. Infrastructural competition among jurisdictions. Journal of Public Economics 1992, 49:241-259.
28. Wildasin D. Nash equilibria in models of fiscal competition. Journal of Public Economics 1988, 35:229-240.
29. Wildasin D.E. Some rudimentary 'duopolity' theory. Regional Science and Urban Economics 1991, 21:393-421.
30. Wilson J.D. A theory of interregional tax competition. Journal of Urban Economics 1986, 19:296-315.
31. Wilson J.D. Tax competition with interregional differences in factor endowments. Regional Science and Urban Economics 1991, 21:423-452.
32. Zodrow G., Mieszkowski P. Pigou, Tiebout, property taxation and the underprovision of local public goods. Journal of Urban Economics 1986, 19:356-370.