The importance of local corporate taxes in business location decisions: Evidence from French micro data
R Rathelot, P Sillard - The Economic Journal, 2008 - academic.oup.com
Determinants of businesses locations are known to be multiple. Locations of partners and
competitors are crucial, as well as the territory's local characteristics. To consider the …
competitors are crucial, as well as the territory's local characteristics. To consider the …
Taxes in cities
M Brülhart, S Bucovetsky, K Schmidheiny - Handbook of regional and …, 2015 - Elsevier
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is
typically exercised by multiple municipal governments within a given city. In this chapter, we …
typically exercised by multiple municipal governments within a given city. In this chapter, we …
Equalization transfers, fiscal decentralization, and economic growth
H Ogawa, S Yakita - FinanzArchiv/Public Finance Analysis, 2009 - JSTOR
This paper analyzes the fiscal decentralization and equalization transfers in a tworegion
model of endogenous growth. In our model, two levels of government with different …
model of endogenous growth. In our model, two levels of government with different …
Globalization, asymmetric tax competition, and fiscal equalization
Trade integration and the increasing mobility of firms have raised the need for international
coordination in corporate tax. In this paper, we study the ability of fiscal equalization to avoid …
coordination in corporate tax. In this paper, we study the ability of fiscal equalization to avoid …
Higher education, mobility and the subsidiarity principle
M Gérard - Subsidiarity and economic reform in Europe, 2008 - Springer
Two issues related to higher education in Europe are addressed in this chapter; one relates
to the mobility of students especially the Bologna process, the other to that of researchers …
to the mobility of students especially the Bologna process, the other to that of researchers …
[PDF][PDF] Taxes in Cities
M Brulhart, S Bucovetsky, K Schmidheiny - Handbook of Regional and …, 2015 - Citeseer
Most cities enjoy some autonomy over how they tax their residents, and that autonomy is
typically exercised by multiple municipal governments within a given city. In this chapter, we …
typically exercised by multiple municipal governments within a given city. In this chapter, we …
政府间财政转移支付, 激励效应与地方税收收入体系
贾俊雪， 高立， 秦聪 - 经济理论与经济管理, 2012 - jjll.ruc.edu.cn
如何维护地方税收体系的有效性, 始终是财政分权化改革的核心. 本文以我国县级财政实践为
基础, 系统考察了政府间财政转移支付的税收激励作用及其在维护地方税收体系有效性方面的 …
基础, 系统考察了政府间财政转移支付的税收激励作用及其在维护地方税收体系有效性方面的 …
财政分权: 转移支付, 税收优惠与首位城市增长
田超 - 财经论丛, 2016 - cjlc.zufe.edu.cn
中国的财政分权所带来的财权调整使得各省区地区间的经济发展差距发生一系列变化.
本文基于中国27 个省区2000-2012 年的数据样本, 通过构建空间面板模型研究了财政分权背景 …
本文基于中国27 个省区2000-2012 年的数据样本, 通过构建空间面板模型研究了财政分权背景 …
Оценка влияния налоговых и социально-экономических факторов на решение о территориальном размещении бизнеса в России
ОМ Карпова, ИА Майбуров - … of Applied Economic Research. 2022. Vol …, 2022 - elar.urfu.ru
Одним из важнейших вопросов регионального развития и планирования является
определение факторов, воздействующих на принятие решений о размещении новых …
определение факторов, воздействующих на принятие решений о размещении новых …