ASYMMETRIC TAX COMPETITION

被引：326

作者：

BUCOVETSKY, S

机构：

来源：

JOURNAL OF URBAN ECONOMICS | 1991年 / 30卷 / 02期

关键词：

D O I：

10.1016/0094-1190(91)90034-5

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The paper analyzes Nash equilibrium when two jurisdictions set tax rates on a tax base which is mobile between them. Population differences imply tax differences. The smaller jurisdiction levies a lower tax rate in equilibrium, and its residents are better off than those in the larger jurisdiction. The Nash equilibrium is inefficient. If the two jurisdictions merged, the resulting allocation would be efficient. However, if differences in population are great enough, residents of the small jurisdiction would be made worse off by such a merger. © 1991.

引用

页码：167 / 181

页数：15

共 50 条

[11] Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens [J].

Johannesen, Niels .

JOURNAL OF INTERNATIONAL ECONOMICS, 2010, 81 (02) :253-264

[12] Asymmetric capital tax competition and choice of tax rate Commuting as an explanation for tax differentials [J].

Kaechelein, Holger .

INTERNATIONAL TAX AND PUBLIC FINANCE, 2014, 21 (01) :50-65

[13] Environmental tax competition - a simulation study for asymmetric countries [J].

Conrad, K .

ECONOMIC THEORY OF ENVIRONMENTAL POLICY IN A FEDERAL SYSTEM, 1997, :97-121

[14] On the existence of Nash equilibria in an asymmetric tax competition game [J].

Taugourdeau, Emmanuelle ;

Ziad, Abderrahmane .

REGIONAL SCIENCE AND URBAN ECONOMICS, 2011, 41 (05) :439-445

[15] Endogenous timing in tax competition: The effect of asymmetric information [J].

Hamada, Takaaki .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2023, 25 (03) :570-614

[16] Implementing partial tax harmonization in an asymmetric tax competition game with repeated interaction [J].

Itaya, Jun-ichi ;

Okamura, Makoto ;

Yamaguchi, Chikara .

CANADIAN JOURNAL OF ECONOMICS-REVUE CANADIENNE D ECONOMIQUE, 2016, 49 (04) :1599-1630

[17] TAX RATE HARMONIZATION, RENEGOTIATION, AND ASYMMETRIC TAX COMPETITION FOR PROFITS WITH REPEATED INTERACTION [J].

Eggert, Wolfgang ;

Itaya, Jun-ichi .

JOURNAL OF PUBLIC ECONOMIC THEORY, 2014, 16 (05) :796-823

[18] Capital allocation in an asymmetric tax competition model with agglomeration economies [J].

Susa T. .

Letters in Spatial and Resource Sciences, 2014, 7 (3) :185-193

[19] Comparison of Nash and evolutionary stable equilibrium in asymmetric tax competition [J].

Philipowski, Robert .

REGIONAL SCIENCE AND URBAN ECONOMICS, 2015, 51 :7-13

[20] Asymmetric commodity tax competition - comment on de Crombrugghe and Tulkens [J].

Haufler, A .

JOURNAL OF PUBLIC ECONOMICS, 1998, 67 (01) :135-144

← 1 2 3 4 5 →