Tax Competition, Capital Taxation, and Capital Accumulation

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概要

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• This paper investigates the consequences of tax competition in a simple dynamic model. Because capital accumulation is allowed the standard conclusions of the tax competition literature were generalized in the dynamic model. First, we showed that the capital tax rate chosen by jurisdictional governments is not zero even when head taxes on immobile residents are available. Second, a decentralized economy may be characterized by an overprovision of local public goods. Finally, capital tax competition brings about not only over accumulation of capital stock but also under accumulation of capital stock.JEL Classification: H21, H71

• 日本地域学会の論文

著者

• TAMAI Toshiki

  Graduate School of Economics, Nagoya University

関連論文

• Tax Competition, Capital Taxation, and Capital Accumulation

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