Why commuting matters: Horizontal and vertical tax externalities in the Belgian federation
Looking at the Belgian federation, where 10% of the working population commutes across the borders of three small regions, a case can be made for studying commuting flows in a federal constellation. In this paper, commuting is introduced to a federal setting where an ad valorem residence based tax on labour income is fully decentralised. This has lower-level (state) governments set inefficiently low taxes not to attract more workers, but to boost labour supply of own residents and hamper labour supplied by non-residents. When the labour tax base is co-occupied by the federal and state governme... Mehr ...
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Dokumenttyp: | doc-type:conferenceObject |
Erscheinungsdatum: | 2013 |
Verlag/Hrsg.: |
Louvain-la-Neuve: European Regional Science Association (ERSA)
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Schlagwörter: | ddc:330 / Fiscal federalism / tax competition / horizontal and vertical externalities / commuting |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26921572 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/10419/123989 |