Showing 1 - 10 of 94
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries with heterogenous capital endowments. We show that regardless of the structure of the coalition (i.e. full...
Persistent link: https://www.econbiz.de/10011265256
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three heterogenous countries with respect to their capital endowments. We show that regardless of the structure of the...
Persistent link: https://www.econbiz.de/10008727308
This paper reexamines the main findings of Cardarelli et al. [Cardarelli, R., Taugourdeau, E., Vidal, J.-P., 2002. A repeated interactions model of tax competition, Journal of Public Economic Theory 4, 19-38], and Catenaro and Vidal [Catenaro, M., Vidal, J.-P., 2006. Implicit tax co-ordination...
Persistent link: https://www.econbiz.de/10005108821
The purpose of this paper is to reveal how fiscal policy cooperation can result from repeated interactions in an asymmetric model of capital tax competition. We investigate how regional differences in the per capita capital endowments and/or production technologies affects the willingness of...
Persistent link: https://www.econbiz.de/10005572726
This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition subgroup is smaller and the number of existing regions...
Persistent link: https://www.econbiz.de/10005708126
This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition subgroup is smaller and the number of existing regions...
Persistent link: https://www.econbiz.de/10008511608
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three heterogenous countries with respect to their capital endowments. We show that regardless of the structure of the...
Persistent link: https://www.econbiz.de/10008752671
This paper investigates the conditions under which partial harmonization for capital taxation is sustained in a repeated interactions model of tax competition when there are three countries asymmetric in repect to their capital endowments. We show that regardless of the structure of the...
Persistent link: https://www.econbiz.de/10009018913
This paper reexamines the main findings of Cardarelli et al. (2002), and Contenaro and Vidal (2006), who show that regional asymmetries undermine the implicit collusion of tax coordination in a repeated game model of capital tax competition. In particular, this paper investigates how increasing...
Persistent link: https://www.econbiz.de/10005572725
This paper explores optimal environmental tax policy under which duopoly firms strategically choose the location of their plants in a simple three-stage game. We examine how the relationship between the optimal emission tax and the choice of location of duopoly firms affects the welfare of the...
Persistent link: https://www.econbiz.de/10008489579