Sustainability of tax harmonization among local governments in the repeated game setting

• Project/Area Number: 21530290
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Public finance/Monetary economics
• Research Institution: Hokkaido University
• Principal Investigator: ITAYA Junichi 北海道大学, 大学院・経済学研究科, 教授 (20168305)
• Project Period (FY): 2009 – 2012
• Project Status: Completed (Fiscal Year 2012)
• Budget Amount: ¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000); Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
• Keywords: 地方分権 / 繰り返しゲーム / 租税競争 / 地方政府間競 / 租税協調 / 部分完全均衡 / トリガー戦略 / ナッシュ均衡 / 多国籍企業 / 移転価格 / 地方分権制 / 協調 / 部分ゲーム完全均衡 / 地方政府間競争

Research Abstract

This study investigates the sustainability of tax harmonization among local (or national) governments in the repeated game setting. We construct a multi-period dynamic model which contains the standard static tax competition game as a stage game of the repeated game. Employing either trigger strategies or weakly renegotiation equilibrium strategy, we have explored under what conditions tax harmonization is sustainable in such a model.

Research Products

• [Journal Article] Taxation in the Two-Sector Neoclassi cal Growth Model with Sector- Specific Externalities and Endogenous Labor Supply (2013)
  • Author(s): Daisuke Amano and Itaya, Jun- ichi
  • Journal Title: Forthcoming in Japanese Economic Review Volume: 64 Pages: 248-275
  • Peer Reviewed
• [Journal Article] Partial Tax Coordination in a Repeated Game Setting (2010)
  • Author(s): It aya, Jun-ichi, Okamura, Makoto and Yamaguchi, Chikara
  • Journal Title: CESifo Working Paper Series Volume: No.3240 Pages: 1-36
• [Journal Article] Partial Harmonization of Corporate Taxes in an Asymmetric Repeated Game Setting (2010)
  • Author(s): Itaya, Jun-ichi, Okamura, Makoto and Yamaguch
  • Journal Title: Hokkaido University, Discussion paper series. A Volume: No.9 Pages: 1-36
  • NAID: 120002564661
• [Journal Article] Partial Harmonization of Corporate Taxes in an Asymmetric Repeated Game Setting (2010)
  • Author(s): Jun-ichi Itaya
  • Journal Title: Graduate School of Economics & Business Administration, Hokkaido University, Discussion Paver, Series A, 229 Pages: 1-35
  • NAID: 120002564661
• [Journal Article] Taxation in the Two-Sector Neoclassical Growth Model with Sector-Specific Endogenous Labor Supply (2010)
  • Author(s): Jun-ichi Itaya
  • Journal Title: Graduate School of Economics & Business Administration, Hokkaido University, Discussion Paper, Series A, 225 Pages: 1-35
• [Journal Article] On the Private Provision of Two or More Public Goods (2010)
  • Author(s): Richar Cornea
  • Journal Title: Journal of Public Economic Theory Volume: 12 Pages: 363-365
  • Peer Reviewed
• [Journal Article] Consumption taxation, social status and indeterminacy in models of endogenous growth with elastic labor supply (2010)
  • Author(s): Jun-ichi Itaya
  • Journal Title: Journal of Economics Volume: 100 Pages: 141-163
  • Peer Reviewed
• [Journal Article] Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction (2009)
  • Author(s): Wolfgang Eggert Jun-ichi Itaya
  • Journal Title: iscussion Papers, Hokkaido University 214 Pages: 1-25
• [Journal Article] Are Regional Asymmetries Detrimental to Tax Coordination in a Repeated Game Setting (2008)
  • Author(s): Itaya, Jun-ichi, Okamura, Makoto and Yamaguchi, Chikara
  • Journal Title: Journal of Public Economics Volume: 92 Pages: 2403-2411
  • Peer Reviewed
• [Journal Article] Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction
  • Author(s): Eggert, Wolfgang and Itaya, Jun-ichi
  • Journal Title: Forthcoming in Journal of Public Economic Theory
  • URL: http://www.accessecon.com/pubs/jpet/default.aspx?page=UnpublishedPapers
  • Peer Reviewed
• [Presentation] Tax Rate Harmonization, Renegotiation and Asymmetric Tax Competition for Profits with Repeated Interaction (2011)
  • Author(s): 板谷淳一
  • Organizer: 関西公共経済研究会
  • Place of Presentation: 関西学院大学(大阪府)
  • Year and Date: 2011-10-08
• [Presentation] Partial Tax Coordination in a Repeated Game Setting (2009)
  • Author(s): 板谷淳一
  • Organizer: 国際財政学会
  • Place of Presentation: ケープタウン〔南アフリカ〕
  • Year and Date: 2009-08-14
• [Presentation] 論文 Partial Tax Coordination in a Repeated Game Setting (2009)
  • Author(s): Itaya, Jun-ichi, Okamura, Makoto and Yamaguchi, Chikara
  • Organizer: 国際財政学会
  • Place of Presentation: ケープタウンコンベンションセンター,南アフリカ共和国
• [Book] 公共経済学 (2013)
  • Author(s): 板谷淳一
  • Total Pages: 430
  • Publisher: 新世社