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A Repeated Interactions Model of Tax Competition

Author

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  • Roberto Cardarelli
  • Emmanuelle Taugourdeau
  • Jean‐Pierre Vidal

Abstract

Models of tax competition usually assume a single‐period framework. This paper sets up a repeated interactions model of tax competition and establishes conditions under which fiscal policy harmonization can result from repeated interactions between governments. It is shown that fiscal policy harmonization cannot prevail when regional asymmetries are too strong. In such a case, the only way to achieve fiscal policy harmonization is to set up a central fiscal authority.

Suggested Citation

  • Roberto Cardarelli & Emmanuelle Taugourdeau & Jean‐Pierre Vidal, 2002. "A Repeated Interactions Model of Tax Competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 4(1), pages 19-38, January.
    • Handle: RePEc:bla:jpbect:v:4:y:2002:i:1:p:19-38
    DOI: 10.1111/1467-9779.00086
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    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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