On the Formation and Sustainability of Intergovernmental Coordination under a Decentralized Economy

• Project/Area Number: 20730226
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Public finance/Monetary economics
• Research Institution: Hiroshima Shudo University
• Principal Investigator: YAMAGUCHI Chikara 広島修道大学, 経済科学部, 教授 (60435047)
• Project Period (FY): 2008 – 2011
• Project Status: Completed (Fiscal Year 2011)
• Budget Amount: ¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000); Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000); Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
• Keywords: 租税競争 / 租税協調 / 繰返しゲーム / 非対称国 / 繰り返しゲーム

Research Abstract

This research shows that under a repeated interactions model of capital tax competition with symmetric regions, the larger the share of the tax-union member regions in the total number of regions, the more difficult it is for partial tax coordination to prevail. Further, in a model with three regions asymmetric in respect to their capital endowments, we clarify that whether partial tax harmonization is sustainable or not crucially depends on the capital endowment of the median country relative to those of the large and small countries.

Research Products

• [Journal Article] On the Sustainability of Partial Tax Harmonization among Asymmetric Countries (2011)
  • Author(s): Jun-ichi Itaya, Makoto Okamura, and Chikara Yamaguchi
  • Journal Title: Working Papers in Economics & Econometrics(Australian National University) Volume: No.540 Pages: 1-36
  • NAID: 120002261729
  • URL: http://cbe.anu.edu.au/research/papers/pdf/wp540.pdf
• [Journal Article] Partial harmonization of corporate taxes in an asymmetric repeated game setting (2010)
  • Author(s): J Jun-ichi Itaya, Makoto Okamura, Chikara Yamaguchi
  • Journal Title: Hokkaido University Discussion Paper Series A No.229 Pages: 1-35
  • NAID: 120002564661
  • URL: http://www.econ.hokudai.ac.jp/-pub/en/dp-ac.pdf
• [Journal Article] Partial Tax Coordination in a Repeated Game Setting (2009)
  • Author(s): Jun-ichi Itaya, Makoto Okamura, and Chikara Yamaguchi
  • Journal Title: IEB(Institut d' Economia de Barcelona) Working Papers Pages: 1-29
  • NAID: 120000947345
  • URL: http://ideas.repec.org/p/ieb/wpaper/2009-10-doc2009-15.htm
• [Journal Article] Partial tax coordination in a repeated game setting (2009)
  • Author(s): Jun-ichi Itaya, Makoto Okamura, Chikara Yamaguchi
  • Journal Title: IEB(Institut d' Economia de Barcelona)Working Papers 2009/15 Pages: 1-29
  • NAID: 120000947345
  • URL: http://ideas.repec.org/p/ieb/wpaper/2009-10-doc2009-15.html
• [Journal Article] Partial tax coordination in a repeated game setting (2009)
  • Author(s): Jun-ichi Itaya
  • Journal Title: IEB Working Papers 15 Pages: 1-29
• [Presentation] Partial Harmonization of Corporate Taxes among Asymmetric Countries in a Repeated Game Setting (2010)
  • Author(s): 山口力
  • Organizer: 2010年度日本経済学会秋季大会
  • Place of Presentation: 関西学院大学
  • Year and Date: 2010-09-19
• [Presentation] Partial harmonization of corporate taxes among asymmetric countries in a repeated game setting (2010)
  • Author(s): 山口力
  • Organizer: 日本経済学会秋季大会
  • Place of Presentation: 関西学院大学
  • Year and Date: 2010-09-19
• [Presentation] Partial harmonization of corporate taxes among asymmetric countries in a repeated game setting. (2010)
  • Author(s): 山口力
  • Organizer: 日本経済学会秋季大会
  • Place of Presentation: 関西学院大学
  • Year and Date: 2010-09-19
• [Presentation] Partial Tax Coordination in a Repeated Game Setting (2009)
  • Author(s): 山口力
  • Organizer: 2009年度日本経済学会春季大会
  • Place of Presentation: 京都大学
  • Year and Date: 2009-06-07
• [Presentation] Partial tax coordination in a repeated game setting (2009)
  • Author(s): 山口力
  • Organizer: 日本経済学会 春季大会
  • Place of Presentation: 京都大学
  • Year and Date: 2009-06-07
• [Presentation] Partial tax coordination in a repeated game setting (2009)
  • Author(s): 山口力
  • Organizer: 日本経済学会
  • Place of Presentation: 京都大学
  • Year and Date: 2009-06-07
• [Book] Social Systems Solutions by Legal Informatics, Economic Sciences and Computer Sciences (2010)
  • Author(s): Chikara Yamaguchi edited by Munenori Kitahara and Kazunori Morioka
  • Publisher: Kyushu University Press
• [Book] Economic Sciences and Computer Sciences(Tax coordination between asymmetric regions in a repeated game setting, In Munenori) (Kitahara, Kazunori Morioka(Eds.)) Social Systems Solutions by Legal Informatics (2010)
  • Author(s): Chikara Yamaguchi
  • Publisher: Kyushu University Press
• [Book] Social Systems Solutions by Legal Informatics, Economic Sciences and Computer Sciences (2010)
  • Author(s): Munenori Kitahara
  • Total Pages: 144
  • Publisher: Kyushu University Press