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Capital tax competition with heterogeneous firms and agglomeration effects

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dc.creator Burbidge, John
dc.creator Cuff, Katherine
dc.creator Leach, John
dc.date 2004
dc.date.accessioned 2013-10-16T07:01:55Z
dc.date.available 2013-10-16T07:01:55Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18915
dc.identifier ppn:395725372
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18915
dc.description Our paper extends the capital tax competition literature by incorporating heterogeneous capital and agglomeration. Our model nests the standard tax competition model as well as the special case in which there is agglomeration but no firm/capital heterogeneity and the opposite case, firm heterogeneity with no agglomeration. We build on the existing tax competition literature as well as establish a link between this literature and the more recent work on agglomeration using the new economic geography model. Our main contribution lies in allowing for firm heterogeneity which we show plays a role similar to decreasing returns in regional production.
dc.language eng
dc.publisher
dc.relation CESifo working papers 1277
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H70
dc.subject H32
dc.subject R38
dc.subject ddc:330
dc.subject tax competition
dc.subject heterogeneous firms
dc.subject agglomeration
dc.subject Kapitalertragsteuer
dc.subject Steuerwettbewerb
dc.subject Agglomerationseffekt
dc.subject Neue ökonomische Geographie
dc.subject Theorie
dc.title Capital tax competition with heterogeneous firms and agglomeration effects
dc.type doc-type:workingPaper


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