A spatial model of tax competition with multiple tax instruments

被引：20

作者：

Braid, RM ^{[1
]}

机构：

[1] Wayne State Univ, Dept Econ, Detroit, MI 48202 USA

来源：

JOURNAL OF URBAN ECONOMICS | 2000年 / 47卷 / 01期

关键词：

D O I：

10.1006/juec.1999.2134

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper presents a model of tax competition with two local jurisdictions in each metropolitan area, located along a line segment, and many metropolitan areas in the world economy. The residents in each local jurisdiction are allowed to commute, at a constant cost per mile, to work in the other jurisdiction. If a lump-sum tax can be used, then other taxes are not used. If source-based wage and business capital taxes can both be used, then only the former is used. In this case, or if only a business capital tax can be used, the local public good is underprovided. (C) 2000 Academic Press.

引用

页码：88 / 114

页数：27

共 50 条

[1] MOBILE LABOR, MULTIPLE TAX INSTRUMENTS, AND TAX COMPETITION
WILSON, JD
[J]. JOURNAL OF URBAN ECONOMICS, 1995, 38 (03) : 333 - 356
[2] Tax competition and tax base equalization in the presence of multiple tax instruments
Matsumoto, Mutsumi
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2022, 29 (05) : 1213 - 1226
[3] Tax competition and tax base equalization in the presence of multiple tax instruments
Mutsumi Matsumoto
[J]. International Tax and Public Finance, 2022, 29 : 1213 - 1226
[4] TAX COMPETITION WITH 2 TAX INSTRUMENTS
BUCOVETSKY, S
WILSON, JD
[J]. REGIONAL SCIENCE AND URBAN ECONOMICS, 1991, 21 (03) : 333 - 350
[5] Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
Nobuo Akai
Hikaru Ogawa
Yoshitomo Ogawa
[J]. International Tax and Public Finance, 2011, 18 : 495 - 506
[6] Endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
Akai, Nobuo
Ogawa, Hikaru
Ogawa, Yoshitomo
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2011, 18 (05) : 495 - 506
[7] Tax competition with two tax instruments - and tax base erosion?
Becker, Johannes
Wilson, John D.
[J]. JOURNAL OF PUBLIC ECONOMICS, 2023, 225
[8] Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax
Kikuchi, Yuya
Tamai, Toshiki
[J]. INTERNATIONAL TAX AND PUBLIC FINANCE, 2024, 31 (02) : 533 - 551
[9] TAX SYSTEM COMPETITION - INSTRUMENTS AND BENEFICIARIES
Biernacki, Krzysztof
[J]. EKONOMIA I PRAWO-ECONOMICS AND LAW, 2014, 13 (02): : 275 - 284
[10] Tax competition and tax coordination in an optimum income tax model
Huber, B
[J]. JOURNAL OF PUBLIC ECONOMICS, 1999, 71 (03) : 441 - 458

← 1 2 3 4 5 →