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Tax Competition, Capital Mobility and Innovation in the Public Sector

机译:公共部门的税收竞争,资本流动与创新

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摘要

The paper analyses the impact of tax competition on innovation in the public sector. It is shown that the effects of increased mobility of the tax base on innovation and growth are ambiguous. The negative relationship is more likely, however. Moreover, it is shown that a Leviathan government may be induced to spend a larger share of its budget on unproductive activities.
机译:本文分析了税收竞争对公共部门创新的影响。结果表明,税收基础的增加的流动性对创新和增长的影响是模棱两可的。但是,负相关的可能性更大。此外,事实表明,利维坦政府可能被诱使将其预算的较大部分用于非生产性活动。

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