2012 Fiscal Year Final Research Report
Sustainability of tax harmonization among local governments in the repeated game setting
| Project/Area Number |
21530290
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Hokkaido University |
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Principal Investigator |
ITAYA Junichi 北海道大学, 大学院・経済学研究科, 教授 (20168305)
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| Project Period (FY) |
2009 – 2012
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| 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 |
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| 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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