政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/59141

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113656/144643 (79%)
Visitors : 51723920 Online Users : 491

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/59141

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59141

Title:	Interjurisdictional Tax Competition for Domestic and Foreign Capital
Authors:	Hsu,Li-Chen
Contributors:	政大財政系
Date:	2011-05
Issue Date:	2013-08-26 16:10:34 (UTC+8)
Abstract:	This paper examines the efficient provision of local public goods when jurisdictions compete for both domestic and foreign capital. Capital is freely mobile between jurisdictions in the home country, but capital owners will incur migration costs if investing abroad. Since the supply of foreign capital is not completely elastic, the traditional result of under-provision of local public goods found in the literature on tax competition may not hold. Furthermore, the less mobile that foreign capital is, the more likely it is that foreign capital will be taxed more heavily than domestic capital. If both types of capital are complementary to the locally untaxed labor, then jurisdictions will always tax foreign capital, and they may even subsidize domestic capital if it is sufficiently difficult to move the capital abroad.
Relation:	Economics Bulletin, 31(2), 1474-1482
Data Type:	article
Appears in Collections:	[財政學系] 期刊論文

Files in This Item:

File	Description	Size	Format
EB-11-V31-I2-P173.pdf		166Kb	Adobe PDF2	1156	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...