Resource title

Source versus Residence. A comparison from a New Economic Geography perspective

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Resource description

Recently, issues of international taxation have also been analysed from a New Economic Geography perspective. These discussions show that agglomerative forces play a non negligible role. In the paper, we introduce explicitly taxation into a Footloose Capital Model and compare implications of taxation according to the residence principle and the source principle from a New Economic Geography perspective. We confirm that agglomerative effects change the results substantially compared to the standard analysis and that the two taxation principles have different implications for industry agglomeration. (author's abstract) ; Series: Discussion Papers SFB International Tax Coordination

Resource author

Pasquale Commendatore, Ingrid Kubin

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Resource language

en

Resource content type

application/pdf

Resource resource URL

http://epub.wu.ac.at/538/1/document.pdf

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