search query: @author Smith, S. C. / total: 5
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| Author: | Smith, S. C. |
| Title: | Tax competition with two types of capital |
| Journal: | Journal of Urban Economics
1999 : JAN, VOL. 45:1, p. 177-183 |
| Index terms: | TAXATION COMPETITION CAPITAL |
| Language: | eng |
| Abstract: | This paper presents a variation of tax competition models in which two distinct types of mobile capital are available for taxation. The paper confirms the standard results of public good underprovision, derives optimal tax rules for the two types of capital, and finds an interesting addendum to the tax competition literature: juristdictions may actually subsidize one type of mobile capital. |
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