The Economics of Fiscal Competition

Artur Walasik, Jolanta Gałuszka

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ISBN/ISSN:

978-83-7875-391-9

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach

Rok wydania:

2017

Liczba stron:

125

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

Walasik, Artur; Gałuszka, Jolanta. The Economics of Fiscal Competition. Red. . Katowice: Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, 2017, 125 s. ISBN 978-83-7875-391-9

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A1 Walasik, A.

A1 Gałuszka, J.

T1 The Economics of Fiscal Competition

PB Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach

PP Katowice

YR 2017

SN 978-83-7875-391-9

Bibliografia BibTex:

@Book{ 212221, author = "Walasik, Artur and Gałuszka, Jolanta", editor = "", title = "The Economics of Fiscal Competition", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach", year = "2017", address = "Katowice", isbn = "978-83-7875-391-9" }

Bibliografia endNote:

TY - BOOK

AU - Walasik, Artur

AU - Gałuszka, Jolanta

ED -

TI - The Economics of Fiscal Competition

PB - Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach

CY - Katowice

PY - 2017

SN - 978-83-7875-391-9

ER -

Netografia (standard APA):

Walasik, Artur; Gałuszka, Jolanta. The Economics of Fiscal Competition [baza danych online] Katowice: Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, 2017 [dostęp: 25 08 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/the-economics-of-fiscal-competition-artur-walasik-jolanta-212221.

The monograph attempts to answer to crucial questions of the essence of the confluence of local public finance and corporate finance. Why local authori ties are ready to compete for limited and mobile source of taxation? How distinguish and what d...

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ISBN/ISSN:

978-83-7875-391-9

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach

Rok wydania:

2017

Liczba stron:

125

XML:ISBN/ISSN:

ONIX MARC21

PREFACE7
Part 1. FISCAL FEDERALISM (Artur Walasik)1. Theoretical models of fiscal decentralisation. The ability to fiscal competition13
2. Economics of decentralisation. The propensity to fiscal competition20
3. Economic and demographic sensitivity of local finance. Theory and empirics of the density of taxation28
4. Conjunction of corporate finance and local budget41
Part 2. BUSINESS ACTIVITY (Jolanta Gałuszka)5. Theory of business localisation. The geography of corporate finance53
6. The impact of taxes on corporate liquidity72
7. Profitability as the source of tax competition86
CONCLUSIONS99
BIBLIOGRAPHY103
LIST OF FIGURES121
LIST OF TABLES122

tiesarereadytocompeteforlimitedandmobilesourceoftaxation?Howdistin-

guishandwhatdeterminetheirabilityandpropensitytocompete?Whatmake

localjurisdictionattractiveforbusinesslocation?Andhowlocalisationofbusi-

nessisrelatedtobothliquidityandprofitabilityoffirm?Becauseoftheproblem

inquestionistwofold,themonographiscomprisedoftwocomplementaryparts.

Firstparthasbeendedicatedtofiscalfederalism,thechaptersofsecondpartare

forbusinesslocalisation.

ThefirstpartFiscalfederalismintroducestheacademicdiscussionoffiscal

federalismasprominentfieldofpubliceconomicsfiscalfederalism.Theideaof

detailedinvestigationisbecauseoftheneedfordistinguishingpropensityto

fiscalcompetitionfromthecapacityoffiscalcompetition.Thequeryoflitera-

turehasprovideddominanttheoreticalmodelsoffiscalfederalismbecauseof

threedimensionsofdecentralisation:political,societal,andeconomic.Empirical

investigationofadensityoftaxation,brandnewapproachtodetailedanalysisof

economicanddemographicsensitivityoflocalfinance,hassupplementedtheo-

reticalapproachtofiscalfederalism.Spatialanalysisoflandtaxationexercises

themodeloftaxdensityacrossPolishregionsfortheidentificationofdetermi-

nantsofterritorialdiversificationoffiscalefficiency.Thereisacrucialinterde-

pendencebetweenthesupplyoftaxcompetitionandthedemandfortaxcoordi-

nation,providedbypoliticaltaxharmonisationaswellasduetoeconomictax

centralisation.Hence,thedefinitionoftaxjurisdictionbasedonfiscal,demo-

graphicandeconomicattributesshouldprovideenoughroomforexaminationon

threecanonicalmodesoflocalgovernmentparticipationincollectedbycentral

governmentrevenuesfromcorporateincometax.

ThesecondpartisBusinessactivity.Thegeographyofcorporatefinance

focusesonlocationtheorywhichtriestodeterminethereasonsforandexplain

whyaparticularfactorisimportanttooneindustryandnottoanother.Theclas-

sicalfactorsareanalysedinrelationtoalocationandtheirimportanceinthe

processofchoosingaconvenientlocationforanenterprisenotonlyatthelocal,

national,regionalbutgloballevelaswell.Anumberofdeterminantshavebeen

identifiedintheresearchliterature,notablythoserelatedtosharedcostsforin-

frastructure,thebuild-upofaskilledlabourforce,transactionefficiency,and

knowledgespill-oversleadingtofirmlearningandinnovation.However,inthe

eraofglobalisation,internationalisationofbusinessactivityaswellamazing

technologydevelopmenttheproblemofbusinessactivitylocalisationseemsto

bemuchmorecomplexthanevenone,twodecadesago.Intheeraofglobalisa-

tion,economicintegrationandprogressingimpactoftheneweconomyonthe

reality,operationalparadigmsofanenterprisearecollapsing.Itiswidelyrecog-

nisedthatchangesintechnologyandcompetitionhavediminishedmanyofthe

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