رقابت مالیاتی، رانت جویی و عدم تمرکز مالی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|49798||2003||22 صفحه PDF||سفارش دهید||9198 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : European Economic Review, Volume 47, Issue 1, February 2003, Pages 19–40
The present paper provides a basis for evaluating fiscal decentralization of expenditure and tax responsibilities, by encompassing the literature on tax competition and rent seeking. Both tax and rent seeking competitions are conceived of as being wasteful and self-defeating. We find that rent-seeking activities account for political distortions which may be mitigated in the process of fiscal decentralization, while tax competition results in economic distortions associated with decentralization. Welfare evaluation should be based on the balance of the political gain and the economic cost.