Vergi Rekabetinin Kamu Harcamalarına Etkisi ve Harcama Rekabeti

Ticaretin ve finansal piyasaların serbestleşmesi ülkelerin maliye politikalarını artan ölçüde birbirine bağlı hale getirerek, özellikle sermaye hareketliliğinin kamu harcamalarının düzeyinin ve bileşiminin belirlenmesindeki rolünün artmasına yol açmıştır. Ülkeler daha fazla reel sermayenin kendi bölgelerine gelmesini sağlamak için vergi oranlarını düşürerek ve sermayenin verimliliğini artıran kamusal girdilere daha fazla harcama yaparak rekabet etmektedirler. Ülkeler arasında işbirliğinin olmadığı denge durumunda hem kamu harcama düzeyi hem de kamu harcama bileşimi etkin değildir. Kamusal girdilere daha fazla harcama yapılırken, tüketim mallarına daha az kaynak ayrılmaktadır.

The Effects of Tax Competition on Public Expenditure and Expenditure Competition

International trade and financial liberalization has led to a growing interdependence of fiscal policies. Particularly, capital mobility seems to have important implications for the size and composition of government spending. In order to attract firms and investments governments will compete with low taxes and high spending on business-friendly, productive –enhancing public goods. In a non-cooperative equilibrium, not only the aggregate govenment spending will be inefficient but also the composition. Governments will over-provide public inputs and under provide consumption goods.

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