Inter-Jurisdictional fiscal competition : (Record no. 18058)
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001 - CONTROL NUMBER | |
control field | 6062710405310 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OSt |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20220531172203.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 060627s2005 bl ||||gr |0|| 0 eng d |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | eng |
100 1# - MAIN ENTRY--PERSONAL NAME | |
9 (RLIN) | 26904 |
Personal name | Ferreira, Sergio Guimarães |
245 10 - TITLE STATEMENT | |
Title | Inter-Jurisdictional fiscal competition : |
Remainder of title | a review of the literature and policy recommendations |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | São Paulo : |
Name of publisher, distributor, etc. | Editora 34, |
Date of publication, distribution, etc. | jul./set. 2005 |
520 3# - SUMMARY, ETC. | |
Summary, etc. | This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature on welfare gains or losses of these types of competition. Then, we discuss the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. We combine econometric studies with some case studies. Last we discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile |
590 ## - LOCAL NOTE (RLIN) | |
Local note | Julho Setembro 2005 |
590 ## - LOCAL NOTE (RLIN) | |
Local note | v. 25 n. 3 (99) |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | VARSANO, Ricardo |
9 (RLIN) | 10908 |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | AFONSO, José Roberto |
9 (RLIN) | 105 |
773 08 - HOST ITEM ENTRY | |
Title | Revista de Economia Política = Brazilian Journal of Political Economy |
Related parts | 25, 3, p. 295-313 |
Place, publisher, and date of publication | São Paulo : Editora 34, jul./set. 2005 |
International Standard Serial Number | ISSN 01013157 |
Record control number | |
856 42 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | http://www.scielo.br/pdf/rep/v25n3/a08v25n3.pdf |
Link text | Acesso |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Periódico |
998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
-- | 20060627 |
Operator's initials, OID (RLIN) | 1040^b |
Cataloger's initials, CIN (RLIN) | Tiago |
998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
-- | 20140203 |
Operator's initials, OID (RLIN) | 1540^b |
Cataloger's initials, CIN (RLIN) | karina |
No items available.