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http://hdl.handle.net/2445/116972
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DC Field | Value | Language |
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dc.contributor.author | Ens, Petra | - |
dc.date.accessioned | 2017-10-24T06:40:20Z | - |
dc.date.available | 2017-10-24T06:40:20Z | - |
dc.date.issued | 2009 | - |
dc.identifier.uri | http://hdl.handle.net/2445/116972 | - |
dc.description.abstract | Literature has long learned about the welfare improving effect of equalization in tax competition environments. By setting incentives to local authorities, public spending becomes efficient in spite of relying on a mobile resource as the tax base. This paper proves that this result cannot hold when local players have influence on the shape of the transfer system. A bargaining concerning equalization may change the incentives arising from equalization. | ca |
dc.format.extent | 39 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.publisher | Institut d’Economia de Barcelona | ca |
dc.relation.isformatof | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions | - |
dc.relation.ispartof | IEB Working Paper 2009/16 | - |
dc.relation.ispartofseries | [WP E-IEB09/16] | cat |
dc.rights | cc-by-nc-nd, (c) Ens, 2009 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | - |
dc.source | IEB (Institut d’Economia de Barcelona) – Working Papers | - |
dc.subject.classification | Relacions fiscals intergovernamentals | cat |
dc.subject.classification | Competència (Dret) | cat |
dc.subject.classification | Política fiscal | - |
dc.subject.other | Intergovernmental fiscal relations | eng |
dc.subject.other | Competent authority | eng |
dc.subject.other | Fiscal policy | - |
dc.title | Tax competition and equalization: the impact of voluntary cooperation on the efficiency goal | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
File | Description | Size | Format | |
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IEB09-16_Ens.pdf | 517.14 kB | Adobe PDF | View/Open |
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