Public-Input Provision under Formula Apportionment - 10.1628/001522116X14557023949256 - Mohr Siebeck
Wirtschaftswissenschaft

Mutsumi Matsumoto

Public-Input Provision under Formula Apportionment

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 72 () / Heft 1, S. 74-95 (22)

22,00 € inkl. gesetzl. MwSt.
Artikel PDF
This paper analyzes how the presence of corporate income taxation with formula apportionment affects public-input provision. In a federation endowed with a fixed amount of mobile capital, noncooperative regional governments provide factor-augmenting public inputs and maximize their budget surplus. It is shown that the different systems of formula apportionment have different implications for expenditure inefficiency, although interregional competition for mobile capital always results in undertaxation.
Personen

Mutsumi Matsumoto Keine aktuellen Daten verfügbar.