Comparison of Nash and evolutionary stable equilibrium in asymmetric tax competition

被引：5

作者：

Philipowski, Robert ^{[1
]}

机构：

[1] Univ Luxembourg, Unite Rech Math, L-1359 Luxembourg, Luxembourg

来源：

REGIONAL SCIENCE AND URBAN ECONOMICS | 2015年 / 51卷

关键词：

Asymmetric tax competition; Nash equilibrium; Evolutionary stable strategy; LOCAL-GOVERNMENTS; PROPERTY TAXATION; MIMICKING; UNDERPROVISION; COORDINATION; PATTERNS; TIEBOUT; PIGOU;

D O I：

10.1016/j.regsciurbeco.2014.12.003

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We show that under suitable assumptions the evolutionary stable tax rate in asymmetric tax competition is strictly lower than all tax rates obtained in Nash equilibrium, generalizing in this way a recent result by Sano (Evolutionary and Institutional Economics Review 9 (2012), S1-S23) and Wagener (International Economic Review 54 (2013), 1251-1264) obtained in the context of symmetric tax competition. Our assumptions are satisfied in several models of capital and commodity tax competition. (C) 2015 Elsevier B.V. All rights reserved.

引用

页码：7 / 13

页数：7

共 34 条

[1] Tax mimicking and yardstick competition among local governments in the Netherlands [J].

Allers, MA ;

Elhorst, JP .

INTERNATIONAL TAX AND PUBLIC FINANCE, 2005, 12 (04) :493-513

[2] Supermodularity and complementarity in economics: An elementary survey [J].

Amir, R .

SOUTHERN ECONOMIC JOURNAL, 2005, 71 (03) :636-660

[3]

BESLEY T, 1995, AM ECON REV, V85, P25

[4] The open method of co-ordination and new governance patterns in the EU [J].

Borrás, S ;

Jacobsson, K .

JOURNAL OF EUROPEAN PUBLIC POLICY, 2004, 11 (02) :185-208

[5] Do local governments engage in strategic property-tax competition? [J].

Brueckner, JK ;

Saavedra, LA .

NATIONAL TAX JOURNAL, 2001, 54 (02) :203-229

[6] ASYMMETRIC TAX COMPETITION [J].

BUCOVETSKY, S .

JOURNAL OF URBAN ECONOMICS, 1991, 30 (02) :167-181

[7] An index of capital tax competition [J].

Bucovetsky, Sam .

INTERNATIONAL TAX AND PUBLIC FINANCE, 2009, 16 (06) :727-752

[8] Tax mimicking among local governments: some evidence from Spanish municipalities [J].

Delgado, Francisco J. ;

Mayor, Matias .

PORTUGUESE ECONOMIC JOURNAL, 2011, 10 (02) :149-164

[9] WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? [J].

Devereux, Michael P. ;

Loretz, Simon .

NATIONAL TAX JOURNAL, 2013, 66 (03) :745-773

[10]

Heyndels B, 1998, NATL TAX J, V51, P89

← 1 2 3 4 →