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Partial harmonization of corporate taxes in an asymmetric repeated game setting

Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - 2010

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/10010274903

Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction

Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - 2015

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/10010531801

Relative commodity tax rates under optimal non-linear tax

Hatta, Tatsuo; Konishi, Hideo; Okamura, Makoto - 1988

Persistent link: https://www.econbiz.de/10000752122

Efficient performance by companies with mixed ownership : Privatization and divestiture of a vertically integrated public monopoly

Berg, Sanford V.; Okamura, Makoto; Yane, Haruka; Yane, … - In: Annals of Public and Cooperative Economics 93 (2021) 3, pp. 717-730

Persistent link: https://www.econbiz.de/10012634358

An economic analysis of apathetic behavior : theory and experiment

Shibata, Aiko; Mori, Toru; Okamura, Makoto; Soyama, Noriko - In: The journal of socio-economics 37 (2008) 1, pp. 90-107

Persistent link: https://www.econbiz.de/10003645898

On the uniqueness of the momentary equilibrium in the Brock and Turnovsky model

Mori, Nobuhiro; Iida, Takao; Okamura, Makoto - In: Journal of economic research 10 (2005) 1, pp. 175-180

Persistent link: https://www.econbiz.de/10003075139

Location choice, competition, and welfare in non-tradable service FDI

Kurata, Hiroshi; Ohkawa, Takao; Okamura, Makoto - In: International review of economics & finance : IREF 18 (2009) 1, pp. 20-25

Persistent link: https://www.econbiz.de/10003793314

Non-expected utility maximizers behave as if expected utility maximizers : an experimental test

Kurata, Hiroshi; Izawa, Hiroshi; Okamura, Makoto - In: The journal of socio-economics 38 (2009) 4, pp. 622-629

Persistent link: https://www.econbiz.de/10003903562

Voluntary formation of free trade area in a three-country model

Nomura, Ryoichi; Ohkawa, Takao; Okamura, Makoto; … - 2007

Persistent link: https://www.econbiz.de/10003440436

Competing to outsource in the South

Zhao, Laixun; Okamura, Makoto - In: Review of international economics 18 (2010) 3, pp. 427-442

Persistent link: https://www.econbiz.de/10008668079