The economics of fiscal competition (Artur Walasik, Jolanta Gałuszka)

Tytuł The Economics of Fiscal Competition Podtytuł A Confluence of Corporate and Subcentral Government Finance Autorzy Artur Walasik, Jolanta Gałuszka Język angielski Wydawnictwo Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach ISBN 978-83-7875-391-9 Rok wydania 2017 Katowice Wydanie 1 liczba stron 122 Format pdf Spis treści PREFACE 7
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