Tax Competition and Migration: The Race-to-the-Bottom Hypothesis Revisited
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https://www.nber.org/papers/w16670
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Oates reminds us that tax competition among localities in the presence of capital mobility, may lead to inefficiently low tax rates (and benefits). In contrast, the Tiebout paradigm suggests that tax competition yields an efficient outcome, so that there are no gains from tax coordination. This
提供机构：
美国国家经济研究局
创建时间：
2011-01-01
