Possibilities of welfare improvement by policy coordination under tax competition

税收竞争下政策协调改善福利的可能性

• 批准号: 16530208
• 负责人: NAKAMURA Kazuyuki
• 金额: $ 0.7万
• 依托单位: Toyama University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2004
• 资助国家: 日本
• 起止时间: 2004 至 2005
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-16530208/
• 关键词: Tax competition; Public sector productivity; Neutrality theorem of public goods; Mixed oligopoly; Lobbying; 源泉地課税; 居住地課税; 生産の効率性; 政策協調

The results obtained by the projects are as follows :First, welfare effects of interregional income transfer are considered. It is shown that the Shibata-Warr neutrality theorem is held under the Heckscher-Ohlin (HO) model if the difference in relative productivity between private and public sector are the same among countries. Furthermore, it is also shown that the second neutrality theorem due to Shibata is valid under the HO model.Second, the research shows that under international mixed oligopoly, welfare effects of privatisation of the public firm may depend on tax principles. We find that in a mixed oligopoly including one foreign private firm, the privatisation reduces welfare when the government strategically sets the destination based commodity tax. However, in addition to the commodity tax, if the government uses an import tariff as a strategic device, the privatisation increases the welfare. We also show that the welfare effects of privatisation can vary depending on the number of domestic and foreign private firms.Third, we consider the resource allocation under the tax competition in which governments supply the public service to reduce the public bads generating by the private production activities. It is shown that both origin and residence based capital taxes are needed to achieve efficient allocation of capital, and that the welfare may be reduced by the cost reduction of the public sector if the government strategically sets source based capital tax.Finally, we investigate the implication of separation of decision-making structure in the context of decentralization. We compare the extent of decentralization in the separated bureaus case with the extent in the unified bureaus case. We show that unifying bureaus brings higher decentralization and smaller size of central government when only one local government can lobby. However, decentralization is enhanced by separating bureaus under lobbying by both local governments.

研究结果表明：第一，考虑了地区间收入转移的福利效应。结果表明，在Heckscher-Ohlin（HO）模型下，当国家间私人部门和公共部门的相对生产率差异相同时，柴田-瓦尔中性定理成立。此外，还证明了柴田的第二中立性定理在HO模型下是成立的。其次，研究表明，在国际混合寡头垄断下，上市公司私有化的福利效应可能取决于税收原则。我们发现，在一个混合寡头垄断，包括一个外国私人公司，私有化降低福利时，政府战略性地设置基于目的地的商品税。然而，除了商品税，如果政府使用进口关税作为战略手段，私有化会增加福利。我们还表明，私有化的福利效应可能会因国内和国外私营企业的数量而异。第三，我们考虑了税收竞争下的资源分配，在税收竞争中，政府提供公共服务，以减少私人生产活动产生的公共不良。结果表明，为了实现资本的有效配置，既需要基于来源地的资本税，也需要基于居住地的资本税;如果政府战略性地设置基于来源地的资本税，公共部门的成本降低可能会降低福利。最后，我们考察了分权背景下决策结构分离的含义。我们比较的程度，分散在单独的局的情况下，在统一的局的情况下的程度。我们发现，统一局带来更高的权力下放和中央政府的规模较小时，只有一个地方政府可以游说。然而，在两个地方政府的游说下，通过分离局来加强权力下放。

项目成果

Welfare Effects of Privatisation under an International Mixed Oligopoly with Different Tax Principles

不同税收原则的国际混合寡头垄断下私有化的福利效应

• 发表时间: 2004
• 期刊: Congress Paper in 60^<th> Congress of the International Institute of Public Finance
• 作者: Minoru Kunizaki;Kazuyuki Nakamura
• 通讯作者: Kazuyuki Nakamura

Welfare Effects of Privatisation under an International Mixed Oligopoly with Different Tax Principles.

不同税收原则的国际混合寡头垄断下私有化的福利效应。

• 发表时间: 2004
• 期刊: Congress Paper in 60^<th> Congress of the International Institute of Public Finance.
• 作者: Minoru Kunizaki;Kazuyuki Nakamura
• 通讯作者: Kazuyuki Nakamura

租税競争と公共部門の生産性

税收竞争和公共部门生产力

• 发表时间: 2006
• 期刊: 富大経済論集 51・3
• 作者: 福田慎一;小川英治共編著;中村 和之
• 通讯作者: 中村 和之

Tax Competition and Public Sector Productivity

税收竞争和公共部门生产力

• 发表时间: 2006
• 期刊: Fudai Keizai Ronshu 51,3
• 作者: 福田慎一;小川英治共編著;中村 和之;Kazuyuki Nakamura
• 通讯作者: Kazuyuki Nakamura

Endogenous Decentralization and Separation of Decision-making Structure in Central Government.

中央政府决策结构的内生性分权和分离。

• 发表时间: 2005
• 期刊: Proceedings of the 61^<st> Congress of the International Institute of the Public Finance Session 19,Paper 57(CD-ROM)
• 作者: Kota Sugahara;Minoru Kunizaki;Kazuyuki Nakamura
• 通讯作者: Kazuyuki Nakamura