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Asymmetric Tax Competition in a Repeated Game Setting
Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - Graduate School of Economics and Business … - 2006
The purpose of this paper is to reveal how fiscal policy cooperation can result from repeated interactions in an … the cooperation to sustain tax coordination. (JEL classification: H73, H77) …
Persistent link: https://www.econbiz.de/10005572726
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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/10010509603
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Are moderate leviathans harmful to tax coordination?
Itaya, Jun-ichi; Yamaguchi, Chikara - In: FinanzArchiv : European journal of public finance 76 (2020) 2, pp. 165-190
Persistent link: https://www.econbiz.de/10012602319
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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
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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
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Sustainability of coalitional equilibria within repeated tax competition
Brangewitz, Sonja; Brockhoff, Sarah - In: European journal of political economy 49 (2017), pp. 1-23
Persistent link: https://www.econbiz.de/10011973096
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Implementing Partial Tax Harmonization in an Asymmetric Tax Competition Game with Repeated Interaction
Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - CESifo - 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/10011265256
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Partial Harmonization of Corporate Taxes in an Asymmetric Repeated Game Setting
Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - CESifo - 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/10008727308
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Partial Harmonization of Corporate Taxes in an Asymmetric Repeated Game Setting
Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - Graduate School of Economics and Business … - 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/10008752671
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A macroeconomics perspective on international coordination in sales taxes
Takamatsu, Satoko - In: The journal of international trade & economic development 22 (2013) 7/8, pp. 1109-1130
Persistent link: https://www.econbiz.de/10010256447