دانلود مقاله ISI انگلیسی شماره 49861
عنوان فارسی مقاله

توزیع مواهب منابع و رقابت مالیاتی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49861 1995 19 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Distribution of factor endowments and tax competition
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Regional Science and Urban Economics, Volume 25, Issue 5, October 1995, Pages 655–673

کلمات کلیدی
رقابت مالیاتی - مناطق ناهمگن
پیش نمایش مقاله
پیش نمایش مقاله توزیع مواهب منابع و رقابت مالیاتی

چکیده انگلیسی

This paper analyzes a Nash tax competition between two heterogeneous regions that differ in their endowments of production factors: mobile capital and immobile labor. Each region uses a unit tax on capital to finance local public service. The effects of the differences in the factor endowments on the equilibrium tax rates, relative utility levels, and the efficiency of the public service provision are analyzed. When the income effect on the public service is zero, the poor large region chooses a higher tax rate and has a lower utility than its rival, but the poor small region may choose a lower tax rate and attain a higher utility. When the public service is a normal good, the poor large region may choose a lower tax rate and has a higher utility than the rival if its share of labor endowment is not very high. The rich region with a higher tax rate under-provides the public service, but the poor region may provide an efficient level of the public service.

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