000			01739naa a2200241uu 4500
001			6062710405310
003			OSt
005			20220531172203.0
008			060627s2005 bl ||||gr |0|| 0 eng d
100	1		_926904 _aFerreira, Sergio Guimarães
245	1	0	_aInter-Jurisdictional fiscal competition : _ba review of the literature and policy recommendations
260			_aSão Paulo : _bEditora 34, _cjul./set. 2005
520	3		_aThis 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			_aJulho Setembro 2005
590			_av. 25 n. 3 (99)
700	1		_aVARSANO, Ricardo _910908
700	1		_aAFONSO, José Roberto _9105
773	0	8	_tRevista de Economia Política = Brazilian Journal of Political Economy _g25, 3, p. 295-313 _dSão Paulo : Editora 34, jul./set. 2005 _xISSN 01013157 _w
856	4	2	_uhttp://www.scielo.br/pdf/rep/v25n3/a08v25n3.pdf _yAcesso
942			_cS
998			_a20060627 _b1040^b _cTiago
998			_a20140203 _b1540^b _ckarina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c18058 _d18058
041			_aeng