期刊名称：Hacienda Pública Española. Revista de Economía Pública
印刷版ISSN：0210-1173
出版年度：2009
卷号：2009
期号：189
页码：47-47
出版社：Ministerio de Hacienda, Instituto de Estudios Fiscales
摘要：This paper has considered an issue which only a few considered in the literature on harmonization of
regional fiscal policies. The lack of attention paid to location distortions may reflect the sense that few
individuals actually move to different states or countries because of differences in fiscal policies. This
study confirms this view for the U.S.; for the U.S. economy as a whole the distortion of location choice
appears to be small. However, for the four percent or so of Americans induced, by regional differences
in fiscal policy, to relocate, the location distortion may range from .5 to 1.5 percent of the present value
of their lifetime consumption – which is not small. In addition, the results suggest that location distortions
rise geometrically with the size of regional fiscal differences.
关键词：Life cycle location choices, regional tax distortions, regional public goods
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