地方政府間의 租稅競爭

• 영문명: Tax Competition among Local Governments
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 朱晚 洙(Mansoo Joo)
• 간행물 정보: 『재정논집』재정논집 제7권, 137~150쪽, 전체 14쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1993.03.31

영문 초록

This paper investigates whether or not local governments competing formobile capital interact strategically with their tax rates, and if so, how they react to each other. Using the Boston SMSA data, this empirical study indicates weak evidence that a jurisdiction responds by decreasing their tax rates when its competing jurisdictions increase their tax rates.

목차

Ⅰ. 序論

Ⅱ. 租稅競爭의 模型

Ⅲ. 租稅競爭에 대한 實證分析

Ⅳ. 結言

參考文獻