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180616 ||| eng |
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|a Blöchliger, Hansjörg
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| 245 |
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|a Tax Competition Between Sub-Central Governments
|h Elektronische Ressource
|c Hansjörg, Blöchliger and José Maria, Pinero Campos
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| 246 |
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|a Concurrence fiscale entre administrations infranationales / Hansjörg, Blöchliger et José Maria, Pinero Campos
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| 246 |
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|a Concurrence fiscale entre administrations infranationales
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| 260 |
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|a Paris
|b OECD Publishing
|c 2011
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| 300 |
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|a 48 p.
|c 21 x 29.7cm
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| 653 |
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|a Economics
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| 700 |
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|a Pinero Campos, José Maria
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
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|a OECD Economics Department Working Papers
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| 024 |
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|a /10.1787/5kgb1mfm6jnw-en
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| 856 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/5kgb1mfm6jnw-en
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases. The views on tax competition differ widely: while some consider that tax competition brings sub-central fiscal policy closer to citizen?s preferences, increases the efficiency of the public sector and avoids tax and spending excesses, others argue that tax competition leads to a distorted tax structure, to growing tax rate disparities and to an under-provision of public services. The main conclusions of the paper are: tax competition is stronger on mobile taxes (corporate and personal income tax) than on immobile taxes (property tax, consumption taxes); tax rates tend to be lower in wealthier jurisdictions; there is little evidence of a "race to the bottom" with respect to tax rates and tax revenues; and inter-jurisdictional differences in tax raising capacity - or economic wealth - appear to be lower in countries with more tax competition. Governments considering tax competition "excessive" may introduce or amend fiscal equalisation; increase sub-central property taxation and reduce other sub-central taxes; or harmonise the tax bases of sub-central governments to some extent
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