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Autor
Kocia Agata (University of Warsaw, Poland)
Tytuł
Fiscal Systems Competition : Hypotheses and Empirical Results
Źródło
Argumenta Oeconomica, 2008, nr 1 (20), s. 31-44, bibliogr. 34 poz.
Słowa kluczowe
Podatki, Konkurencyjność podatkowa
Taxes, Tax competition
Uwagi
summ.
Abstrakt
The aim of this article is to unravel and simplify the vast and complex literature on the subject of tax and fiscal competition. To this end, four of the most famous and useful models are presented – the Tiebout hypothesis, the Leviathan, Zodrow-Mieszkowski and Federal models. Tiebout pioneered this subject of research, concluding that tax competition provides beneficial economic effects. This result was upheld by the originators of the Leviathan hypothesis, Brennan and Buchanan, but from a viewpoint of political economy. Some years later, Zodrow and Mieszkowski contradicted the earlier findings by concluding that tax competition may lead to under provision of public goods/services and/or inefficient allocation of scarce resources. Finally, the federal string of tax competition literature, as exemplified in this article by the work of Feld, Kirchgassner and Schaltegger, returns to it‟s beginnings to provide support for the positive effects of such competition on economic growth. The empirical literature on subject of competition in taxation is even more diverse. Various authors tried to test the above hypotheses with different results. Some have found that increased tax competition leads to positive results, whereas others found an inverse relation. In those studies it is important to note the sample being tested on as well as variables used, on which the results depend.(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Bibliografia
Pokaż
  1. Baumann, A. “The Swiss Tax System and Its Advantages”, Art Treuhandgesellschaft Andreas Baumann & Co., www.abt.ch.
  2. Becker, Gary S., What’s Wrong With a Centralized Europe? Plenty, “Business Week” (Industrial/Technology Edition), 3584: 22, June 29, 1998.
  3. Bewley, T. F., A Critique of Tiebout’s Theory of Local Public Expenditure, “Econometrica”, 49(3): 713-740, 1981.
  4. Brennan, G., Buchanan, J., The Power To Tax: Analytical Foundations of a Fiscal Constitution. New York: Cambridge University Press, 1980.
  5. Bucovetsky, S., Asymmetric Tax Competition, “Journal of Urban Economics”, 30: 67 –181, 1991.
  6. Bucovetsky, S., Wilson, J.D., Tax Competition with Two Tax Instruments, “Regional Science and Urban Economics”, 21: 333-350, 1991.
  7. Brueckner, Jan K., A Tiebout/Tax Competition Model, “Journal of Public Economics”, 77: 285-306, 2000.
  8. Brueckner, Jan K., Do Local Governments Engage in Strategic Property-Tax Competition, “National Tax Journal”, 54: 203-229, 2001.
  9. Copenhagen Economics Group, “Economic Effects of Tax Cooperation in an Enlarged European Union: Simulations of Corporate Tax Harmonization and Savings Tax Coordination”, Final Report, Contract No. TAXUD/2003/DE/307, 2004.
  10. Davies, Ronald B., State Tax Competition For Foreign Direct Investment: A Winnable War?, “Journal of International Economics”, 67: 498-512, 2005.
  11. Donaldson, J., Mortished, C., The European Union – an Unionist/Ulster Perspective and Tax Harmonization and EU Competitive Policy. The Bruges Group, May 5, 2004.
  12. Edwards, J., Keen M., Tax Competition and Leviatan, “European Economic Review”, 40: 113-134, 1996.
  13. Feld, L. P, Kirchgassner, G., Schaltegger, C. A., Fiscal Federalism and Economic Performance: Evidence from Swiss Cantons, Bonn Research Seminar, 2005.
  14. Figlio, D. N., Kolpin, V. W., Reid W. E. (1999), Do States Play Welfare Games?, “Journal of Urban Economics”, 46: 437-454, 1999.
  15. Forbes, Kevin F., Zampelli Ernest M., Is Leviathan a Mythical Beast, “The American Economic Review”, 79(3): 568-577, June 1989.
  16. Gramlich, Edward M., Rubinfeld Daniel L., Micro Estimates of Public Spending Demand Functions and Tests of the Tiebout Hypothesis and Median-Voter Hypothesis, “Journal of Political Economy” 90(3): 536-560, 1982.
  17. Janeba, E., Tax Competion When Governments Lack Commitment: Excess Capacity as a Countervailing Threat, “American Economic Review”, 90: 1508-1519, 2000.
  18. Keen Michael, Kotsogiannis Christos, Leviathan and Capital Tax Competition in Federations, “Journal of Public Economic Theory” 5(2): 177-199, 2003.
  19. Leśniak, G. J., Słojewska, A., Konkurencyjne będą tylko stawki [Only the rates will be competitive], „Rzeczypospolita”: Ekonomia i Rynek, 12., 2006.
  20. Marlow, Michael L., Fiscal Decentralization and Government Size, “Public Choice”, 3: 159-169, 1988.
  21. Mitchell, D. J., Ending the Tax Harmonization Threat, “The Insider” No. 299, Washington D.C.: Heritage Foundation.
  22. Oates, Wallace E., Searching for Leviathan: A Reply and Some Further Reflections, “The American Economic Review”, 79(3): 578-583, June 1989.
  23. Oates, Wallace E., Fiscal Competition or Harmonization? Some Reflections, “National Tax Journal”, 54: 507-512, 2001.
  24. Sinn, Hans-Werner, How Much Europe? Subsidiarity, Centralization and Fiscal Competition, “Scottish Journal of Political Economy”, 41(1): 85-107, 1994.
  25. Sørensen, P. B., Tax Coordination in the European Union: What are the Issues?, “Swedish Economic Policy Review”, 8: 143-195, 2001.
  26. Tiebout, Charles M., A Pure Theory of Local Expenditures, “Journal of Political Economy”, 64: 416-424, 1956.
  27. Wellisch, Dietman, The Theory of Public Finance in a Federal State. New York: Cambridge University Press, 1996.
  28. White, Michelle J., Firm Location in a Zoned Metropolitan Areas, Fiscal Zoning and Land Use Controls, Lexington, MA: D.C. Heath, 1975.
  29. Wildasin, D. E., Interjurisdictional Capital Mobility: Fiscal Externality and a Corrective Subsidy, “Journal of Urban Economics”, 25: 193-212, 1989.
  30. Wilson, J. D., Gordon Roger H., Expenditure Competition, Department of Economics, Michigan State University, 1998.
  31. Wilson, J. D., Theories of Tax Competition, “National Tax Journal”, 52(2): 269-304, June 1999.
  32. Zax, Jeffrey S., Is There a Leviathan in Your Neighborhood, “The American Economic Review”, 79(3): 560-567, June 1989.
  33. Zodrow, George R., Mieszkowski P., Piguo, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, “Journal of Urban Economics”, 19: 356-370, 1986.
  34. Zodrow, George R., Tax Competition and Tax Coordination in the European Union, “International Tax and Public Finance”, 10: 651-671, 2003.
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Pokaż
ISSN
1233-5835
Język
eng
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