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 *help |
¥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.
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Report
(5 results)
Research Products
(14 results)