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Efficient Tax Exporting

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  • Russell Krelove
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    Abstract

    In a multijurisdiction economy with free mobility of households between communities, some portion of any community's tax is incident upon nonresident landowners. It is shown that when the objective of a community is taken to be the level of satisfaction of its residents, a fully efficient allocation is a (Nash) equilibrium of the decentralized game. In general, no local tax structure that restricts a community's tax base to residents can attain the optimum; thus, tax exporting is necessary for independent local government behavior to be consistent with efficiency.

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    File URL: http://links.jstor.org/sici?sici=0008-4085%28199202%2925%3A1%3C145%3AETE%3E2.0.CO%3B2-E
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    Bibliographic Info

    Article provided by Canadian Economics Association in its journal Canadian Journal of Economics.

    Volume (Year): 25 (1992)
    Issue (Month): 1 (February)
    Pages: 145-55

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    Handle: RePEc:cje:issued:v:25:y:1992:i:1:p:145-55

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    Cited by:
    1. Bucovetsky, S., 2011. "Incentive equivalence with fixed migration costs," Journal of Public Economics, Elsevier, vol. 95(11), pages 1292-1301.
    2. Robin Boadway & Michael Keen, 1996. "Efficiency and the optimal direction of federal-state transfers," International Tax and Public Finance, Springer, vol. 3(2), pages 137-155, May.
    3. Myers, Gordon M. & Papageorgiou, Yorgos Y., 1997. "Efficient Nash equilibria in a federal economy with migration costs," Regional Science and Urban Economics, Elsevier, vol. 27(4-5), pages 345-371, August.
    4. Braid, Ralph M., 2005. "Tax competition, tax exporting and higher-government choice of tax instruments for local governments," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1789-1821, September.
    5. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.
    6. Mutsumi Matsumoto, 2000. "A Note on the Composition of Public Expenditure under Capital Tax Competition," International Tax and Public Finance, Springer, vol. 7(6), pages 691-697, December.
    7. Bucovetsky, Sam, 1998. "Federalism, equalization and risk aversion," Journal of Public Economics, Elsevier, vol. 67(3), pages 301-328, March.
    8. Hercowitz, Zvi & Pines, David, 1997. "Migration between home country and diaspora: An economic analysis," Journal of Public Economics, Elsevier, vol. 65(1), pages 45-59, July.
    9. Inman, Robert P. & Rubinfeld, Daniel L., 1996. "Designing tax policy in federalist economies: An overview," Journal of Public Economics, Elsevier, vol. 60(3), pages 307-334, June.
    10. Hoel, Michael, 2002. "no title provided," University of California at Santa Barbara, Economics Working Paper Series qt5cb1x2jm, Department of Economics, UC Santa Barbara.
    11. Volker Arnold, 2005. "Competitive Versus Cooperative Federalism: Is a Fiscal Equalization Scheme Necessary from an Allocation Point of View?," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 225(3), pages 259-282, May.
    12. Bucovetsky, S., 1995. "Rent seeking and tax competition," Journal of Public Economics, Elsevier, vol. 58(3), pages 337-363, November.
    13. Wellisch, Dietmar, 1996. "Decentralized fiscal policy with high mobility reconsidered: Reasons for inefficiency and an optimal intervention scheme," European Journal of Political Economy, Elsevier, vol. 12(1), pages 91-111, April.
    14. Matthias Wrede, 2006. "Labor and household mobility: efficiency and equilibrium," The Annals of Regional Science, Springer, vol. 40(1), pages 117-131, March.
    15. Berliant, Marcus & Rothstein, Paul, 2000. "On Models with an Uncongestible Public Good and a Continuum of Consumers," Journal of Urban Economics, Elsevier, vol. 48(3), pages 388-396, November.
    16. Hoel, Michael, 2004. "Interregional interactions and population mobility," Journal of Economic Behavior & Organization, Elsevier, vol. 55(3), pages 419-433, November.
    17. Richter, Wolfram F. & Wellisch, Dietmar, 1996. "The provision of local public goods and factors in the presence of firm and household mobility," Journal of Public Economics, Elsevier, vol. 60(1), pages 73-93, April.

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