Does tax competition soften regional budget constraint?

Marie Laure Breuillé; Thierry Madiès; Emmanuelle Taugourdeau

doi:10.1016/j.econlet.2005.08.010

Does tax competition soften regional budget constraint?

Marie Laure Breuillé
, Thierry Madiès
, Emmanuelle Taugourdeau

Université Paris-Nanterre
University of Fribourg
Normandy University

Résultats de recherche: Contribution à un journal › Article › Revue par des pairs

Résumé

This paper analyses the impact of both horizontal and vertical tax competition on central government transfers towards regions, as well as on the softness of the regional budget constraint. We show that tax interactions have no impact on the optimal central government grant whereas they harden the regional budget constraint when the regional debt is not too heavy.

langue originale	Anglais
Pages (de - à)	230-236
Nombre de pages	7
journal	Economics Letters
Volume	90
Numéro de publication	2
Les DOIs	https://doi.org/10.1016/j.econlet.2005.08.010
état	Publié - 1 janv. 2006
Modification externe	Oui

Accès au document

10.1016/j.econlet.2005.08.010

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Contient cette citation

@article{ad7ca8ef9ce046df8a56deb5577a5fe8,

title = "Does tax competition soften regional budget constraint?",

abstract = "This paper analyses the impact of both horizontal and vertical tax competition on central government transfers towards regions, as well as on the softness of the regional budget constraint. We show that tax interactions have no impact on the optimal central government grant whereas they harden the regional budget constraint when the regional debt is not too heavy.",

keywords = "Fiscal federalism, Soft budget constraint, Tax competition",

author = "Breuill{\'e}, \{Marie Laure\} and Thierry Madi{\`e}s and Emmanuelle Taugourdeau",

year = "2006",

month = jan,

day = "1",

doi = "10.1016/j.econlet.2005.08.010",

language = "English",

volume = "90",

pages = "230--236",

journal = "Economics Letters",