Tax competition, spatial correlation and regional integration development——Evidence from the Yangtze River Delta

Y Tian, C Sun, Y Ren, K Liu, Z Zuo - Energy Policy, 2023 - Elsevier
Integrated development of the Yangtze River Delta (YRD) is an important national strategy to
drive China's high-quality development. First, we discuss the influence mechanism of tax …

Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax

Y Kikuchi, T Tamai - International Tax and Public Finance, 2024 - Springer
This paper examines the endogenous choice of unit and ad valorem taxes in a model of tax
competition with unemployment. Governments maximize objective functions that are a …

Unemployment, tax competition, and tax transfer policy

T Tamai, G Myles - Journal of Public Economic Theory, 2022 - Wiley Online Library
The reduction of capital tax rates witnessed over the past two decades has been motivated
by the wish to boost investment and reduce unemployment. Previous models of tax …

Tax competition and tax base equalization in the presence of multiple tax instruments

M Matsumoto - International Tax and Public Finance, 2022 - Springer
The literature on tax competition has argued that tax base equalization, which reduces
regional disparities in tax bases, can serve as a means of internalizing horizontal and …

Nash equilibria in models of fiscal competition with unemployment

Y Kikuchi, T Tamai - Journal of Public Economic Theory, 2024 - Wiley Online Library
This study examines two different fiscal competition games under labor market
imperfections. Given that capital moves across regions and affects regional employment …

[PDF][PDF] Tax competition and efficient fiscal transfers under capital and labor income taxes

M Matsumoto, H Ogawa - CIRJE-F-1196, Faculty of economics …, 2022 - researchgate.net
This paper considers efficient fiscal transfer policies in a tax competition setting with ad
valorem taxation (ie, income taxation) on mobile capital and immobile labor. We show that …

Effect of agency costs on the optimal matching grant rate in a model of tax competition with benefit spillovers

T Yang - Humanities and Social Sciences Communications, 2020 - nature.com
Agency problems arise in any environment involving a principal–agent relationship. This
study examines the effect of horizontal fiscal externalities on the optimal matching grant rate …

[PDF][PDF] THE IMPACT OF SOME ELEMENTS OF PUBLIC GOVERNANCE ON THE LEVEL OF FISCAL PRESSURE BY STATES TYPE.

RA Ghețu, P Brezeanu - Deutsche Internationale Zeitschrift für …, 2023 - dizzw.com
The structure of the fiscal system and how it prioritizes its budgetary policies and ensures the
efficiency of the collection of financial resources determine in a significant proportion the …

[图书][B] Unemployment and Endogenous Choice on Tax Instruments in a Tax Competition Model: Unit Tax versus Ad Valorem Tax

Y Kikuchi, T Tamai - 2022 - nagoya.repo.nii.ac.jp
This paper examines the endogenous choice of the government's tax instrument between
the unit and ad valorem taxes under tax competition with unemployment. Governments seek …

[PDF][PDF] OPTIMALAN MODEL SUSTAVA FISKALNOG IZRAVNANJA U FUNKCIJI MAKSIMIZACIJE PONUDE LOKALNIH JAVNIH DOBARA I USLUGA

M ČOLIG - efri.uniri.hr
Predmet istraživanja ove doktorske disertacije je optimalan model sustava fiskalnog
izravnanja u funkciji maksimizacije ponude lokalnih javnih dobara i usluga. Naime, zadatak i …