Discussion Papers 2022
CIRJE-F-1196 |
"Tax Competition and Efficient Fiscal Transfers under |
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Author Name | Matsumoto, Mutsumi and Hikaru Ogawa |
Date | June 2022 |
Full Paper | PDF file |
Remarks | Title changed as "Corporate income tax competition and efficient tax base equalization" Published in Economics of Governance 24(1) 109-118 |
Abstract |
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This paper considers efficient fiscal transfer policies in a tax competition setting with ad |
Keywords: horizontal and vertical tax competition; horizontal and vertical externalities; ad valorem taxes; fiscal transfers. |