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| Author: | Wilson, J. D. Wildasin, D. E. |
| Title: | Capital tax competition: bane or boon |
| Journal: | Journal of Public Economics
2004 : JUN, VOL. 88:6, p. 1065-1091 |
| Index terms: | Capital taxation Public expenditure |
| Freeterms: | Tax competition Tax structure Redistribution |
| Language: | eng |
| Abstract: | This paper reviews potential advantages and disadvantages of capital tax competition. Tax competition may introduce, mitigate, or exacerbate inefficiencies in both the private sector and the public sector. In different models, tax competition may either limit or increase public expenditures and taxes on mobile factors, with differing welfare consequences. |
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