haku: @indexterm international taxation / yhteensä: 22
viite: 8 / 22
| Tekijä: | Goodspeed, T.J. |
| Otsikko: | Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union |
| Lehti: | European Economic Review
2002 : FEB, VOL. 46:2, p. 357-374 |
| Asiasana: | EUROPEAN UNION FISCAL POLICY INTERNATIONAL TAXATION OECD OPEN ECONOMY |
| Kieli: | eng |
| Tiivistelmä: | Tax competition arguments suggest that governments that operate in an open economy (such as local governments)should not and will not rely on non-benefit taxes, such as the income tax. Yet the authors observe reliance on income taxes by local governments in many countries, and such reliance changes over time. Evidence from a panel data set of 13 OECD countries over the period 1975-1984 suggests that competition between levels of government (resulting in a vertical fiscal externality) and between governments at the same level (resulting in a horizontal fiscal externality) provide some economic rationale for these changes. |
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