Fiskalischer Wettbewerb und Einkommensumverteilung
Journal
Perspektiven der Wirtschaftspolitik
ISSN
1465-6493
ISSN-Digital
1468-2516
Type
journal article
Date Issued
2000-05-01
Author(s)
Feld, LarsP.
Abstract
Fiscal competition is supposed to lead to the collapse of the welfare state because, first, it will become difficult for a single jurisdiction to levy a redistribution tax upon the rich and mobile, and second, such a policy, if undertaken in one jurisdiction, will attract poor individuals from other jurisdictions and erode the internal redistribution policy. In this paper, theoretical and empirical studies concerning the impact of taxes and transfer payments on residence decisions of taxpayers are reviewed. The relationship of fiscal competition and the erosion of the welfare state is illustrated with aggregate data on income redistribution in Switzerland.
Language
English
HSG Classification
contribution to scientific community
Refereed
No
Publisher
Blackwell
Publisher place
Oxford
Volume
1
Number
2
Start page
181
End page
198
Pages
18
Subject(s)
Eprints ID
15348