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Does Equalization Transfer Enhance Partial Tax Cooperation?

Author

Listed:
  • Wang, Wenming

    (Business School, Hunan University)

  • Keisuke Kawachi

    (Faculty of Humanities, Law and Economics, Mie University)

  • Hikaru Ogawa

    (Faculty of Economics, The University of Tokyo)

Abstract

This paper analyzes the effect of equalization transfer scheme on partial tax cooperation condition in a repeated game setting. It is shown that in order to achieve partial tax cooperation between two capital-rich (exporting) countries, the full equalization transfer scheme is superior to the partial equalization transfer scheme, whereas in order to achieve partial tax cooperation between two capital-poor (importing) countries, the partial equalization transfer scheme is superior to the full equalization transfer scheme.

Suggested Citation

  • Wang, Wenming & Keisuke Kawachi & Hikaru Ogawa, 2016. "Does Equalization Transfer Enhance Partial Tax Cooperation?," CIRJE F-Series CIRJE-F-1035, CIRJE, Faculty of Economics, University of Tokyo.
  • Handle: RePEc:tky:fseres:2016cf1035
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