Intra-Jurisdictional Tax Competition
AbstractWhile much has been written about inter-jurisdictional competition for tax revenues, especially concerning the choice between harmonization and competition, the literature has largely ignored intra-jurisdiction issues. The few articles examining this issue focus on how lower level governmental entities react to the tax decisions of a national government. However, in some instances, multiple co-equal taxing authorities might share the same base. These bodies face a dilemma over whether to harmonize their policies or to compete. We present a simple model of revenue maximizing tax authorities and derive the conditions under which harmonization dominates competition. Copyright Springer Science+Business Media, Inc. 2005
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Bibliographic InfoArticle provided by Springer in its journal Constitutional Political Economy.
Volume (Year): 16 (2005)
Issue (Month): 4 (December)
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Web page: http://www.springerlink.com/link.asp?id=102866
tax; federalism; harmonization; rent-seeking; commons; H20; H77;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
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- Parisi, Francesco & Schulz, Norbert & Klick, Jonathan, 2006. "Two dimensions of regulatory competition," International Review of Law and Economics, Elsevier, vol. 26(1), pages 56-66, March.
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