The Economics of Fiscal Competition. A Confluence of Corporate and Subcentral Government Finance
Jolanta Gałuszka
| Dane szczegółowe: | |
| Wydawca: | Akademii Ekonomicznej w Katowicach |
| Format: | |
| Ilość stron: | 122 s. |
| Zabezpieczenie: | plik z zabezpieczeniem watermark |
| EAN: | 9788378753919 |
| Data: | 2025-02-07 |
Opis e-booka:
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 determine their ability and propensity to compete? What make local jurisdiction attractive for business location? And how localisation of business is related to both liquidity and profitability of firm? Because of the problem in question is twofold, the monograph is comprised of two complementary parts. First part has been dedicated to fiscal federalism, the chapters of second part are for business localisation.
E-book „The Economics of Fiscal Competition. A Confluence of Corporate and Subcentral Government Finance” - Wydawca: Akademii Ekonomicznej w Katowicach. Cena 11.00 zł. Zapraszamy na zakupy! Zapewniamy szybką realizację zamówienia.
Spis treści:
Part 1. FISCAL FEDERALISM (Artur Walasik)
1. Theoretical models of fiscal decentralisation. The ability to fiscal competition 13
2. Economics of decentralisation. The propensity to fiscal competition 20
3. Economic and demographic sensitivity of local finance. Theory and empirics of the density of taxation 28
4. Conjunction of corporate finance and local budget 41
Part 2. BUSINESS ACTIVITY (Jolanta Gałuszka)
5. Theory of business localisation. The geography of corporate finance 53
6. The impact of taxes on corporate liquidity 72
7. Profitability as the source of tax competition 86
CONCLUSIONS 99
BIBLIOGRAPHY 103
LIST OF FIGURES 121
LIST OF TABLES 122