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Intra-Jurisdictional Tax Competition

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  • Jonathan Klick

    ()

  • Francesco Parisi

Abstract

While 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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File URL: http://hdl.handle.net/10.1007/s10602-005-4319-7
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Bibliographic Info

Article provided by Springer in its journal Constitutional Political Economy.

Volume (Year): 16 (2005)
Issue (Month): 4 (December)
Pages: 387-395

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Handle: RePEc:kap:copoec:v:16:y:2005:i:4:p:387-395

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Web page: http://www.springerlink.com/link.asp?id=102866

Related research

Keywords: tax; federalism; harmonization; rent-seeking; commons; H20; H77;

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Cited by:
  1. 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.
  2. Galle, Brian, 2014. "The effect of national revenues on sub-national revenues evidence from the U.S," International Review of Law and Economics, Elsevier, vol. 37(C), pages 147-155.

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