Vertical and horizontal tax competition in the transport sector

Bruno De Borger and Stef Proost

Working Papers from University of Antwerp, Faculty of Business and Economics

Abstract: The purpose of this paper is to review the literature dealing with horizontal and vertical tax competition in the transport sector, taking into account the role of transport externalities. Our emphasis throughout is on tax competition between welfare maximizing governments. For the various different settings (horizontal and vertical competition, parallel and serial networks), we discuss the relevance of tax competition and describe the type of results obtained in the scarce literature on the topic. We further point out the relevance of different types of tax competition for transport policy in a European setting. Finally, we discuss the losses of noncooperative behaviour of governments.

JEL-codes: H21 H71 R48 (search for similar items in EconPapers)
Pages: 27 pages
New Economics Papers: this item is included in nep-acc, nep-net and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (10)

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https://repository.uantwerpen.be/docman/irua/01c72c/3c39c006.pdf (application/pdf)

Related works:
Journal Article: Vertical and horizontal tax competition in the transport sector (2004)
Working Paper: Vertical and horizontal tax competition in the transport sector (2004)
Working Paper: Vertical and horizontal tax competition in the transport sector (2004)
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Persistent link: https://EconPapers.repec.org/RePEc:ant:wpaper:2004022

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