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Fiscal competition, community expenditures and human capital 

Completed Project


Public Economics

Project Management

Viktor Steiner

The aim of this project is to undertake theoretical and empirical analyses of the effects of fiscal competition on the structure of expenditures at the community level taking into account the impact of human capital. The main research questions are: (1) How is the provision of public goods and in particular community expenditures influenced by the mobility of human and real capital and the substitution of unskilled labor? (2) What is the role of fiscal competition between communities and of external effects? (3) By which fiscal instruments can the efficiency of the provision of public goods be improved?

Borck, R. (2004a), Capital skill complementarity, fiscal competition and the composition of public spending. Manuscript. Submitted: International Tax and Public Finance.

Borck, R. (2004b), Fiscal Competition and the Composition of Public Spending: A Note. Manuscript

Borck, R. and M. Pflüger (2004), Agglomeration and tax competition. Discussion paper, DIW und IZA. Forthcoming in: European Economic Review

Borck, R. and M. Wrede (2004), Political economy of commuting subsidies. Forthcoming in Journal of Urban Economics