全球智库信息集成服务系统(G2TT): DP2618 Comparative Advantage and Economic Geography: Estimating the Location of Production in the EU

G2TT

来源类型	Discussion paper
规范类型	论文
来源ID	DP2618
	DP2618 Comparative Advantage and Economic Geography: Estimating the Location of Production in the EU
	Anthony Venables; Karen Helene Ulltveit-Moe; Henry Overman
发表日期	2000-11-28
出版年	2000
语种	英语
摘要	This Paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a quasi-fixed factor. This suggests that the tax game is something subtler than a race to the bottom. Advanced 'core' nations may act like limit-pricing monopolists toward less advanced 'periphery' countries. Consequently, integration need not lead to falling tax rates, and might well be consistent with the maintenance of large welfare states. ?Limit taxing? also means that simple tax harmonization ? adoption of a common tax rate ? always harms at least one nation and adoption of a rate between the two unharmonized rates harms both nations. A tax floor set at the lowest equilibrium tax rate leads to a weak Pareto improvement.
主题	International Trade and Regional Economics ; Public Economics
关键词	Economic geography Trade Tax competition Tax harmonization
URL	https://cepr.org/publications/dp2618
来源智库	Centre for Economic Policy Research (United Kingdom)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/531684
推荐引用方式 GB/T 7714	Anthony Venables,Karen Helene Ulltveit-Moe,Henry Overman. DP2618 Comparative Advantage and Economic Geography: Estimating the Location of Production in the EU. 2000.