Fiscal Competition: A Bird's Eye View

Varsano, Ricardo; Ferreira, Sérgio Guimarães; Afonso, José Roberto Rodrigues

doi:10.2139/ssrn.335860

Cited by 3 publications

(4 citation statements)

References 56 publications

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“…25 We see that when g 2 > v h +v l 2 , R 1 …nds it optimal to implement t p h , while when g 2 v h +v l 2 R 1 prefers b. 26 Hence the maximum 2 3 To get this expected payo¤ it is easier to look at row 3a of Table 2 and row 3 of Table 3 than looking at Table 4. However, be aware that in Table 2 you should replace the subscripts p and b by the subscripts 1 and 2.…”

Section: The Existence Of a Con ‡Ict Of Interestsmentioning

confidence: 98%

“…This is not a problem because, given g 2 = v h , the tax in the …rst row of (27) is exactly the same as the one in the second row. Thus, from (26), (27) and (28) we get that R 1 's equilibrium taxes (expected payo¤s) are the ones reported in the …rst (second) column of Table 3; the parameter values under which each of the equilibria applies are in the third column. 38 Needless to say that R 2 gets an expected payo¤ of zero.…”

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confidence: 93%

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Optimal Country's Policy Towards Multinationals When Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies

Parcero

2011

SSRN Journal

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This paper looks at a county's central government optimal policy in a setting where its two identical local regions compete for the attraction of footloose multinationals to their sites, and where the considered multinationals strictly prefer this country to the rest of the world. For the sake of reality the model allows the local regions to choose between the implementation of firm-specific and non-firm-specific policies. We find that, even though the two local regions are identical, some degree of regional tax competition is good for country's welfare. Moreover, we show that the implementation of the regional firmspecific policies weakly welfare dominates the implementation of the regional non-firmspecific ones. Hence the not infrequent calls for the central government to ban the former type of policies go against the advice of this paper.JEL Codes: F23, H25, H71

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Section: The Existence Of a Con ‡Ict Of Interestsmentioning

confidence: 98%

mentioning

confidence: 93%

Optimal Country's Policy Towards Multinationals When Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies

Parcero

2011

SSRN Journal

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“…and for productive investments, in order to increase local production, employment and income (Varsano et al, 2002).…”

Section: -Icms: the "Traditional" Fiscal Warmentioning

confidence: 99%

Evaluation of the Structure and Performance of the Brazilian Tax System: White Paper on Taxation in Brazil

Morais Soares,

Pacheco Castro,

Rodrigues Afonso

2013

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This study performs an up-to-date diagnostic of the Brazilian tax system in order to provide a basis for reform discussions among technical analysts, authorities and congressmen. It is based on the analysis and categorization of information on taxation in Brazil. Its focus is on the current characterization of the tax system, rather than its evolution, within the limits of available statistics. Tax revenues, addressed in the first part of the study, are its principal focus. We sought to describe the current tax structure in a detailed manner, identifying every tax and contribution and grouping each tax by the level of government collecting it or using the funds after transfer. For the principal taxes (federal taxes and state VAT), we also classify them by type of collection and by sector of economic activity. In the second part, the study addresses the topics most discussed or cited in the tax debate, such as questions of competitiveness, equity, and division of resources among the different spheres of government. The objective of this study is to consolidate the literature on these subjects, with emphasis on a statistical survey of the available sources.

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“…Na literatura sobre o tema são encontradas três categorias de competição fiscal: a competição na oferta, por bens e serviços públicos; por fundos para financiamento de bens públicos; e por investimentos produtivos, de forma a aumentar a produção, o emprego e a renda locais (Varsano et al, 2002).…”

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Avaliação da estrutura e do desempenho do sistema tributário Brasileiro: Livro branco da tributação Brasileira

Castro,

Morais Soares,

Rodrigues Afonso

2013

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Este trabalho faz um diagnóstico atualizado do sistema tributário brasileiro para subsidiar os debates dos técnicos, das autoridades e dos parlamentares em torno de sua reforma. Isto é feito a partir do levantamento e sistematização de informações sobre a tributação no Brasil. O foco é na caracterização atualizada do sistema tributário - e menos importa sua evolução -, dentro dos limites de disponibilidade das estatísticas. A arrecadação tributária constitui o objeto central, na primeira parte do trabalho. Ele procura detalhar ao máximo a estrutura atual dessa arrecadação: são identificados cada imposto, taxa e contribuição que compõe a arrecadação, e os agrupa por esfera de governo que os coleta e que deles dispõe depois das transferências. Para os principais tributos (federais e ICMS estadual), é também feita uma abertura por modalidade de cobrança e por setor de atividade econômica. Uma segunda abordagem do trabalho é uma a coletânea dos pontos mais polêmicos ou mais citados na agenda de debate tributário - tais como as questões da competitividade, da equidade e da divisão federativa de recursos. A proposta é consolidar a literatura sobre tais temas, com ênfase no levantamento estatístico, das fontes disponíveis.

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Fiscal Competition: A Bird's Eye View

Cited by 3 publications

References 56 publications

Optimal Country's Policy Towards Multinationals When Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies

Optimal Country's Policy Towards Multinationals When Local Regions Can Choose between Firm-Specific and Non-Firm-Specific Policies

Evaluation of the Structure and Performance of the Brazilian Tax System: White Paper on Taxation in Brazil

Avaliação da estrutura e do desempenho do sistema tributário Brasileiro: Livro branco da tributação Brasileira

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