A note on tax competition in the presence of agglomeration economies

Autores
Fernández, Gonzalo E.
Año de publicación
2004
Idioma
inglés
Tipo de recurso
documento de conferencia
Estado
versión publicada
Descripción
This paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government concern about capital flight, which depresses firm productivity by limiting external economies of scale. As a result, capital tax rates end up being lower than in the case where agglomeration effects are not present, worsening the underprovision of the public good. This conclusion holds in both the competitive and strategic versions of the model.
Facultad de Ciencias Económicas
Materia
Ciencias Económicas
tax competition
agglomeration effects
Nivel de accesibilidad
acceso abierto
Condiciones de uso
http://creativecommons.org/licenses/by-nc-sa/4.0/
Repositorio
SEDICI (UNLP)
Institución
Universidad Nacional de La Plata
OAI Identificador
oai:sedici.unlp.edu.ar:10915/170019
Acceder
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oai_identifier_str oai:sedici.unlp.edu.ar:10915/170019
network_acronym_str SEDICI
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network_name_str SEDICI (UNLP)
spelling A note on tax competition in the presence of agglomeration economiesFernández, Gonzalo E.Ciencias Económicastax competitionagglomeration effectsThis paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government concern about capital flight, which depresses firm productivity by limiting external economies of scale. As a result, capital tax rates end up being lower than in the case where agglomeration effects are not present, worsening the underprovision of the public good. This conclusion holds in both the competitive and strategic versions of the model.Facultad de Ciencias Económicas2004-11info:eu-repo/semantics/conferenceObjectinfo:eu-repo/semantics/publishedVersionObjeto de conferenciahttp://purl.org/coar/resource_type/c_5794info:ar-repo/semantics/documentoDeConferenciaapplication/pdfhttp://sedici.unlp.edu.ar/handle/10915/170019enginfo:eu-repo/semantics/altIdentifier/url/https://bd.aaep.org.ar/anales/works/works2004/Fernandez GonzaloNOTEAGGLO.pdfinfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc-sa/4.0/Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)reponame:SEDICI (UNLP)instname:Universidad Nacional de La Platainstacron:UNLP2025-09-29T11:43:16Zoai:sedici.unlp.edu.ar:10915/170019Institucionalhttp://sedici.unlp.edu.ar/Universidad públicaNo correspondehttp://sedici.unlp.edu.ar/oai/snrdalira@sedici.unlp.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:13292025-09-29 11:43:16.393SEDICI (UNLP) - Universidad Nacional de La Platafalse
dc.title.none.fl_str_mv A note on tax competition in the presence of agglomeration economies
title A note on tax competition in the presence of agglomeration economies
spellingShingle A note on tax competition in the presence of agglomeration economies
Fernández, Gonzalo E.
Ciencias Económicas
tax competition
agglomeration effects
title_short A note on tax competition in the presence of agglomeration economies
title_full A note on tax competition in the presence of agglomeration economies
title_fullStr A note on tax competition in the presence of agglomeration economies
title_full_unstemmed A note on tax competition in the presence of agglomeration economies
title_sort A note on tax competition in the presence of agglomeration economies
dc.creator.none.fl_str_mv Fernández, Gonzalo E.
author Fernández, Gonzalo E.
author_facet Fernández, Gonzalo E.
author_role author
dc.subject.none.fl_str_mv Ciencias Económicas
tax competition
agglomeration effects
topic Ciencias Económicas
tax competition
agglomeration effects
dc.description.none.fl_txt_mv This paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government concern about capital flight, which depresses firm productivity by limiting external economies of scale. As a result, capital tax rates end up being lower than in the case where agglomeration effects are not present, worsening the underprovision of the public good. This conclusion holds in both the competitive and strategic versions of the model.
Facultad de Ciencias Económicas
description This paper analyzes tax competition in the presence of agglomeration effects. The obtained results are then compared to the results of the traditional model, without agglomeration effects. In the model with agglomeration effects a new effect shows up. This effect reflects heightened government concern about capital flight, which depresses firm productivity by limiting external economies of scale. As a result, capital tax rates end up being lower than in the case where agglomeration effects are not present, worsening the underprovision of the public good. This conclusion holds in both the competitive and strategic versions of the model.
publishDate 2004
dc.date.none.fl_str_mv 2004-11
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info:eu-repo/semantics/publishedVersion
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format conferenceObject
status_str publishedVersion
dc.identifier.none.fl_str_mv http://sedici.unlp.edu.ar/handle/10915/170019
url http://sedici.unlp.edu.ar/handle/10915/170019
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv info:eu-repo/semantics/altIdentifier/url/https://bd.aaep.org.ar/anales/works/works2004/Fernandez GonzaloNOTEAGGLO.pdf
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Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
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rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0/
Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
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collection SEDICI (UNLP)
instname_str Universidad Nacional de La Plata
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repository.name.fl_str_mv SEDICI (UNLP) - Universidad Nacional de La Plata
repository.mail.fl_str_mv alira@sedici.unlp.edu.ar
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