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fiscal migration |
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migration undertaken for fiscal advantage, usually to reduce the level of taxation paid. Such migration occurs at all spatial scales. Within an urban area with a fragmented local government structure, for example, the Tiebout model argues that land users will move to that administration which optimizes their \'tax /service package\'. Internationally, different states offer variations in packages whose potentials are realized by the affluent seeking tax havens and by multinational corporations. Within countries, the reduction of tax burdens in some areas to stimulate investment can attract firms wishing to reduce their tax bills and for which the costs of the move are far outweighed by the financial advantages gained (cf. enterprise zone). (RJJ) |
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| Other Terms : information economy | LETS (Local Exchange Trading Systems/Local Exchange Trading Schemes) | farm fragmentation |
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