Endogenous leadership and sustainability of enhanced cooperation in a repeated interactions model of tax competition: Endogenous leadership in tax competition
Endogenous leadership and sustainability of enhanced cooperation in a repeated interactions model of tax competition: Endogenous leadership in tax competition
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税收竞争重复互动模型中的内生领导力与加强合作的可持续性：税收竞争中的内生领导力
DOI：
10.1111/jpet.12624
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发表时间：
2023
影响因子：
1.1
通讯作者：
Jun-ichi Itaya and Chikara Yamaguchi
中科院分区：
文献类型：
--
作者：
Xinxin Ma;Takashi Oshio;Jun-ichi Itaya and Chikara Yamaguchi
在本研究中，在同意部分税收统一的国家子集团（税收联盟）与外部国家之间无限重复的资本税竞争博弈环境中，分析了行动的内生时机。结果表明，在无限重复税收竞争博弈的子博弈完美均衡中，当税收联盟由生产率相似的国家组成时，他们在每个阶段博弈中同时设定资本税，而当税收联盟由不同国家组成时，他们可能在每个阶段博弈中顺序设定资本税。这一发现与小川（2013）有显着不同，尽管我们也假设资本由该国居民拥有，就像小川的模型一样。这是因为，当税联盟由不同国家组成时，处于不利地位的税联盟成员国将遭受更大的损失，因此为了维持税收统一，税联盟会选择晚走的策略来避免这种损失。
In this study, the endogenous timing of moves is analyzed in an infinitely repeated game setting of capital tax competition between a subgroup (a tax union) of countries agreeing on partial tax harmonization and outside countries. It is shown that in a subgame perfect equilibrium of the infinitely repeated tax competition game, theysimultaneouslyset capital taxes in every stage gamewhen a tax union comprises similar countries with respect to productivity, whereas they may set capital taxessequentiallyin every stage gamewhen a tax union comprises dissimilar countries. This finding is significantly different from Ogawa (2013), although we also assume thatcapital is owned by the country's residents, as in Ogawa's model. This is because a disadvantaged member country of the tax union would suffer from larger losseswhen a tax union comprising dissimilar countries, and thus the tax union will choose the strategy of movingLatefor the sake of sustaining tax harmonization to avoid such losses.
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DOI：
--
发表时间：
2010
期刊：
Social Science Research Network
影响因子：
--
作者：
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DOI：
--
发表时间：
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期刊：
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影响因子：
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作者：
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影响因子：
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作者：
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