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Inter-Jurisdictional fiscal competition : (Record no. 18058)

000 -LEADER
fixed length control field 01739naa a2200241uu 4500
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

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