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Size effect, neighbour effect and peripheral effect in cross-border tax games

  • Liu, Xin
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    This paper analyses a game theoretic model of tax competition in a system where tax authorities are revenue optimisers and countries are differentiated by size. The model accommodates more than two countries. In equilibrium, larger countries set higher tax rates non-cooperatively. By applying the Hotelling linear model, this paper gives examples where the size effect, neighbourhood effect, and peripheral effect coexist and push up the tax rate in equilibrium.

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    File URL: http://www.economics-ejournal.org/economics/discussionpapers/2014-19
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    File URL: http://econstor.eu/bitstream/10419/96487/1/784949565.pdf
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    Paper provided by Kiel Institute for the World Economy in its series Economics Discussion Papers with number 2014-19.

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    Date of creation: 2014
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    Handle: RePEc:zbw:ifwedp:201419
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