Indirect Tax Competition and Harmonization in Europe
| Project/Area Number |
14402012
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 海外学術 |
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| Research Field |
経済政策(含経済事情)
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| Research Institution | University of Tsukuba |
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Principal Investigator |
OHSAWA Yoshiaki University of Tsukuba, Graduate School of Systems and Information Engineering, Professor, 大学院・システム情報工学研究科, 教授 (50183760)
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| Project Period (FY) |
2002 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥5,300,000 (Direct Cost: ¥5,300,000)
Fiscal Year 2005: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2004: ¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 2003: ¥1,600,000 (Direct Cost: ¥1,600,000)
Fiscal Year 2002: ¥1,800,000 (Direct Cost: ¥1,800,000)
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| Keywords | tax competition / tax harmonization / mobility / tax heaven / Principality of Liechtenstein / Nash Equilibrium / OECD / cross-border shopping / タックスヘブン / 欧州 / 計量モデル / 分権化 / ディーゼルカー課税競争 / 越境購売 / 欧州連合 / 通過交通 / デンマーク / ドイツ / 欧州経済 / ガソリン価格 / 付加価値税 / ルクセンブルグ / アンドラ |
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| Research Abstract |
The purpose of this project is to investigate the actual sales tax competition and harmonization in Europe, which is one of the most important economic problems in Europe. Based on the investigation in European countries such as Principality of Liechtenstein, Switzerland and Austria, we can formulate more realistic and more essential model using Nash game equilibrium. For this, we explicitly take account of mobility, cross-border shoppers, geographical variables such as country sizes and locations, and tax policy of EU (European Union).
In this year, in order to focus on the mobility extension in the world, we examine empirically and theoretically how the country size and location affect the tax rates and tax revenues. We visit some European small and interior countries and construct simple Nash equilibrium models. First, we examine the actual tax competition and harmonization in Principality of Liechtenstein which is regarded as tax heaven by OECD (Organization for Economic Cooperation and Development). Second, we survey the international papers on spaceless tax competition models in addition to spatial tax competition models. Third, we model tax competition in two-dimensional space using Voronoi diagrams which is fundamental tool in computational geometry. Also, we develop the model in the network and apply it to Japanese tax competition after introducing decentralization of authority. Finally, we publish partially our result in Japanese book, i.e., Introduction to Optimization in Architecture, edited by Architectural Institute of Japan.
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Report
(5 results)
Research Products
(7 results)
