Grenzen der Äquivalenzbesteuerung im Systemwettbewerb

Kersten Kellermann

Swiss Journal of Economics and Statistics (SJES), 2004, vol. 140, issue IV, 543-568

Abstract: This paper compares and extends the tax competition analysis of ZODROW and MIESZKOWSKI (1986) and OATES and SCHWAB (1991, 1988). In a dynamic model of a small open economy we show that the efficiency of the tax instruments used to finance productive infrastructure depends on technical properties of the public input. From the view of a local jurisdiction, the efficiency of a capital income tax depends on whether private capital is paid more than or equal its marginal product. Under certain conditions a part of the capital income tax can be used to finance functional redistribution of income from mobile private capital to labour.

Keywords: Systemwettbewerb; öffentliche Inputs; Äquivalenzbesteuerung; Steuerwettbewerb (search for similar items in EconPapers)
JEL-codes: H21 H73 (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:ses:arsjes:2004-iv-4

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