| Journal: | Revista de economia politica |
| Database: | CLASE |
| System number: | 000280335 |
| ISSN: | 0101-3157 |
| Authors: | Ferreira, Sergio Guimaraes1 Varsano, Ricardo2 Afonso, José Roberto3 |
| Institutions: | 1Instituto Brasileiro de Mercado de Capitais, Rio de Janeiro. Brasil 2International Monetary Fund, Washington, Distrito de Columbia. Estados Unidos de América 3Camara dos Deputados, Brasilia, Distrito Federal. Brasil |
| Year: | 2005 |
| Season: | Jul-Sep |
| Volumen: | 25 |
| Number: | 3 |
| Pages: | 295-313 |
| Country: | Brasil |
| Language: | Inglés |
| Document type: | Artículo |
| Approach: | Analítico |
| English abstract | This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature on welfare gains or losses of these types of competition. Then, we discuss the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. We combine econometric studies with some case studies. Last we discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile |
| Disciplines: | Economía |
| Keyword: | Finanzas públicas, Federalismo fiscal, Competencia fiscal, Globalización, Política fiscal |
| Full text: | Texto completo (Ver HTML) |
