Arbeitspapier
Size effect, neighbour effect and peripheral effect in cross-border tax games
This paper analyses a game theoretic model of tax competition in a system where tax authorities are revenue optimisers and countries are differentiated by size. The model accommodates more than two countries. In equilibrium, larger countries set higher tax rates non-cooperatively. By applying the Hotelling linear model, this paper gives examples where the size effect, neighbourhood effect, and peripheral effect coexist and push up the tax rate in equilibrium.
- Language
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Englisch
- Bibliographic citation
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Series: Economics Discussion Papers ; No. 2014-19
- Classification
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Wirtschaft
Taxation, Subsidies, and Revenue: General
State and Local Taxation, Subsidies, and Revenue
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Finance in Urban and Rural Economies
- Subject
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tax competition
cross-border shopping
Nash equilibrium
peripheral effects
- Event
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Geistige Schöpfung
- (who)
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Liu, Xin
- Event
-
Veröffentlichung
- (who)
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Kiel Institute for the World Economy (IfW)
- (where)
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Kiel
- (when)
-
2014
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Liu, Xin
- Kiel Institute for the World Economy (IfW)
Time of origin
- 2014
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