2011 Fiscal Year Final Research Report
On the Formation and Sustainability of Intergovernmental Coordination under a Decentralized Economy
| Project/Area Number |
20730226
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Hiroshima Shudo University |
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Principal Investigator |
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| Project Period (FY) |
2008 – 2011
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| Keywords | 租税競争 / 租税協調 / 繰返しゲーム |
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| 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.
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