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Source versus Residence. A comparison from a New Economic Geography perspective

Commendatore, Pasquale and Kubin, Ingrid (2007) Source versus Residence. A comparison from a New Economic Geography perspective. Discussion Papers SFB International Tax Coordination, 25. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.

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Abstract

Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role. In the paper, we introduce explicitly taxation into a Footloose Capital Model and compare implications of taxation according to the residence principle and the source principle from a New Economic Geography perspective. We confirm that agglomerative effects change the results substantially compared to the standard analysis and that the two taxation principles have different implications for industry agglomeration. (author's abstract)

Item Type: Paper
Keywords: taxation principles / new economic geography / footloose capital / Besteuerungsprinzip / Regionalwirtschaft / Kapitalmobilität
Classification Codes: RVK QY 000 ; JEL H2, R1, R12, F12
Divisions: Departments > Finance, Accounting and Statistics > Accounting and Auditing > Betriebswirtschaftliche Steuerlehre
Departments > Volkswirtschaft
Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: Repository Administrator
Date Deposited: 19 Oct 2007 09:25
Last Modified: 21 Nov 2016 19:35
URI: http://epub.wu.ac.at/id/eprint/538

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