Welfare Effects of National Taxes in an Economy with Regions
The present paper illustrates that changes in national commodity and income tax rates will affect the location choices of mobile factors of production within an economy. It is also argued that revenue (expenditure) neutral changes in the tax mix, for example, an increase in the commodity tax combine...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
Blackwell Publishing Asia
2003
|
| Online Access: | http://hdl.handle.net/20.500.11937/11949 |