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Vertical and horizontal tax competition in the transport sector

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  • De Borger Bruno

    ()
    (University of Antwerp)

  • Stef Proost

    ()
    (K.U.Leuven-Center for Economic Studies - CORE, UCL, Belgium)

Abstract

The purpose of this paper is to review the literature dealing with horizontal and vertical tax competition in the transport sector, taking into account the role of transport externalities. Our emphasis throughout is on tax competition between governments, not between private suppliers. For the various different settings (horizontal and vertical competition, parallel and serial networks), we discuss the relevance of tax competition and describe the type of results typically obtained. We further point out the relevance of different types of tax competition for transport policy in a European setting. Finally, we discuss the losses of non-cooperative behaviour of governments.

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Bibliographic Info

Paper provided by Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Energy, Transport and Environment in its series Energy, Transport and Environment Working Papers Series with number ete0412.

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Length: 29 pages
Date of creation: Sep 2004
Date of revision:
Handle: RePEc:ete:etewps:ete0412

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References

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  1. Marvin Kraus, 2002. "A New Look at the Two-Mode Problem," Boston College Working Papers in Economics 551, Boston College Department of Economics.
  2. Janeba, Eckhard & Peters, Wolfgang, 1999. "Tax Evasion, Tax Competition and the Gains from Nondiscrimination: The Case of Interest Taxation in Europe," Economic Journal, Royal Economic Society, vol. 109(452), pages 93-101, January.
  3. David Levinson, 2001. "Why States Toll: An Empirical Model of Finance Choice," Working Papers 200102, University of Minnesota: Nexus Research Group.
  4. DE BORGER, Bruno & PROOST, Stef, . "Vertical and horizontal tax competition in the transport sector," Working Papers 2004022, University of Antwerp, Faculty of Applied Economics.
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  15. Bruno De Borger & Stef Proost & Kurt Van Dender, 2003. "Congestion and tax competition in a parallel network," Energy, Transport and Environment Working Papers Series ete0309, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Energy, Transport and Environment.
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Citations

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Cited by:
  1. Toon Vandyck & Stef Proost, 2011. "Regional government competition and incentives for commuting taxes and transport investments," ERSA conference papers ersa11p892, European Regional Science Association.
  2. DE PALMA, André & LINDSEY, Robin & PROOST, Stef, . "Research challenges in modelling urban road pricing: An overview," CORE Discussion Papers RP -1880, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  3. Sen, Akshaya Kumar & Tiwari, Geetam & Upadhyay, Vrajaindra, 2013. "Strategies of state and local government in management of urban transport problems – A case of Delhi," Research in Transportation Economics, Elsevier, vol. 38(1), pages 11-21.
  4. Ubbels, Barry & Verhoef, Erik T., 2008. "Governmental competition in road charging and capacity choice," Regional Science and Urban Economics, Elsevier, vol. 38(2), pages 174-190, March.
  5. Gühnemann, Astrid & Koh, Andrew & Shepherd, Simon & Lawler, Mary, 2011. "Implications of interdependencies between charging strategies of local authorities for the protection of sensitive areas in the Trans-Pennine Corridor," Utilities Policy, Elsevier, vol. 19(1), pages 42-52, January.
  6. DE BORGER, Bruno & PROOST, Stef, . "Vertical and horizontal tax competition in the transport sector," Working Papers 2004022, University of Antwerp, Faculty of Applied Economics.
  7. Proost, Stef & Sen, Ahksaya, 2006. "Urban transport pricing reform with two levels of government: A case study of Brussels," Transport Policy, Elsevier, vol. 13(2), pages 127-139, March.

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