Agglomeration, integration and tax harmonisation

被引:295
作者
Baldwin, RE
Krugman, P
机构
[1] Grad Inst Int Studies, CH-1202 Geneva, Switzerland
[2] Princeton Univ, Dept Econ, Princeton, NJ 08544 USA
关键词
economic geography; trade; tax competition; tax harmonization;
D O I
10.1016/S0014-2921(02)00318-5
中图分类号
F [经济];
学科分类号
02 ;
摘要
Consideration of agglomeration reverses standard theoretical propositions in international tax competition. We show greater economic integration may lead to a 'race to the top' rather than a race to the bottom. Also, 'split the difference' tax harmonisation may harm both nations, a result that may explain why real-world tax harmonisation is rare. The key is that industrial concentration creates 'agglomeration rent.' The 'core' region can thus charge a higher tax rate without losing capital. The size of such rent is a bell-shaped function of the level of integration, so the tax gap first widens before narrowing as integration increases. (C) 2003 Elsevier B.V. All rights reserved.
引用
收藏
页码:1 / 23
页数:23
相关论文
共 13 条
[1]  
Andersson F., 1999, 2220 CEPR
[2]  
Baldwin Richard., 2003, Economic Geography and Public Policy
[3]  
DEVEREUX MP, 2002, EC POLICY, V17
[4]  
FORSLID R, 1999, 2220 CEPR
[5]  
FORSLID R, 2002, ANAL SOLVABLE CORE P
[6]  
Fujita M., 1999, SPATIAL EC CITIES RE, DOI DOI 10.7551/MITPRESS/6389.001.0001
[7]   Tax competition in imperfectly competitive markets [J].
Janeba, E .
JOURNAL OF INTERNATIONAL ECONOMICS, 1998, 44 (01) :135-153
[8]  
KIND H, 1998, 798 NORW SCH EC DEP
[9]   INCREASING RETURNS AND ECONOMIC-GEOGRAPHY [J].
KRUGMAN, P .
JOURNAL OF POLITICAL ECONOMY, 1991, 99 (03) :483-499
[10]   Economic geography and the fiscal effects of regional integration [J].
Ludema, RD ;
Wooton, I .
JOURNAL OF INTERNATIONAL ECONOMICS, 2000, 52 (02) :331-357