Public expenditure spillovers: an explanation for heterogeneous tax reaction functions
In this article, we show that spillovers may provide an alternative explanation for the heterogeneity of tax reaction functions under tax competition. In particular, we assume the existence of n ≥ 2 jurisdictions, which compete to attract mobile capital in a context where public expenditure produces...
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| Published in | International tax and public finance Vol. 28; no. 3; pp. 497 - 514 |
|---|---|
| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
New York
Springer US
01.06.2021
Springer Nature B.V |
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| Abstract | In this article, we show that spillovers may provide an alternative explanation for the heterogeneity of tax reaction functions under tax competition. In particular, we assume the existence of
n
≥
2
jurisdictions, which compete to attract mobile capital in a context where public expenditure produces spillovers. We show that the latter can lead to asymmetric responses. For instance, jurisdiction
i
may react positively to a change in the tax rate of jurisdiction
j
and negatively to the change in jurisdiction
z
. From a policy point of view, these findings are helpful to understand the mixed results found by the empirical literature, and to analyse the tax reaction functions of city centres and suburban jurisdictions. |
|---|---|
| AbstractList | Abstract
In this article, we show that spillovers may provide an alternative explanation for the heterogeneity of tax reaction functions under tax competition. In particular, we assume the existence of
$$n\ge 2$$
n
≥
2
jurisdictions, which compete to attract mobile capital in a context where public expenditure produces spillovers. We show that the latter can lead to asymmetric responses. For instance, jurisdiction
i
may react positively to a change in the tax rate of jurisdiction
j
and negatively to the change in jurisdiction
z
. From a policy point of view, these findings are helpful to understand the mixed results found by the empirical literature, and to analyse the tax reaction functions of city centres and suburban jurisdictions. In this article, we show that spillovers may provide an alternative explanation for the heterogeneity of tax reaction functions under tax competition. In particular, we assume the existence of n ≥ 2 jurisdictions, which compete to attract mobile capital in a context where public expenditure produces spillovers. We show that the latter can lead to asymmetric responses. For instance, jurisdiction i may react positively to a change in the tax rate of jurisdiction j and negatively to the change in jurisdiction z . From a policy point of view, these findings are helpful to understand the mixed results found by the empirical literature, and to analyse the tax reaction functions of city centres and suburban jurisdictions. In this article, we show that spillovers may provide an alternative explanation for the heterogeneity of tax reaction functions under tax competition. In particular, we assume the existence of n≥2 jurisdictions, which compete to attract mobile capital in a context where public expenditure produces spillovers. We show that the latter can lead to asymmetric responses. For instance, jurisdiction i may react positively to a change in the tax rate of jurisdiction j and negatively to the change in jurisdiction z. From a policy point of view, these findings are helpful to understand the mixed results found by the empirical literature, and to analyse the tax reaction functions of city centres and suburban jurisdictions. |
| Author | Levaggi, Rosella Panteghini, Paolo M. |
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| CitedBy_id | crossref_primary_10_1016_j_regsciurbeco_2023_103959 crossref_primary_10_1515_ger_2020_0137 |
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| SubjectTerms | Business Taxation/Tax Law Economics Economics and Finance Expenditures Government spending Heterogeneity International taxation Jurisdiction Public Finance Tax rates Taxation |
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| Title | Public expenditure spillovers: an explanation for heterogeneous tax reaction functions |
| URI | https://link.springer.com/article/10.1007/s10797-020-09620-7 https://www.proquest.com/docview/2528317147 |
| Volume | 28 |
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