Who should decide the corporation tax rate
Who should decide the corporation tax rate
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公司税率由谁决定
DOI：
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发表时间：
2010
期刊：
影响因子：
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通讯作者：
アキオ カワサキ
中科院分区：
文献类型：
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作者：
大野 正久;川崎 晃央;Tadahisa Ohno;A. Kawasaki;タダヒサ オオノ;アキオ カワサキ
本文分析了在地方公共产品具有溢出效应，中央政府无法实现居民对公共产品的实际偏好的情况下，由谁来决定企业税率的问题。本文得出以下结论。地方政府在决定税率时，不仅由于搭便车的动机而决定不适当的税率，而且由于税收输出效应而决定过高的税率。因此，由于决定过高税率的动机占主导地位，地方政府决定了高于社会最优税率的税率。对于税率由谁来决定的问题，本文论证了当溢出效应大（小）时，企业税率应由地方（中央）政府决定。这一结果不同于以往的研究。
This paper analyzes who should decide the corporation tax rate under the situation in which a local public good has a spillover effect and the central government cannot realize residents’ actual preference of the public good. This paper makes the following conclusions. When a local government decides the tax rate, it has an incentive to not only decide an inadequate tax rate because of the incentive to free-ride but also an incentive to decide an excessive tax rate because of the tax export effect. As such, because the incentive to decide an excessive tax rate is dominant, the local government decides a tax rate higher than the socially optimal one. With regard to the problem of who should decide the tax rate, this paper demonstrates the following: when the spillover effect is large (small), the local (central) government should decide the corporation tax rate. This result is unlike those in previous studies.