Majority voting and endogenous timing in tax competition
Hikaru Ogawa and
Taiki Susa ()
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Taiki Susa: Chubu University
International Tax and Public Finance, 2017, vol. 24, issue 3, 397-415
Abstract We model a timing game in tax competition where the initial capital is unevenly endowed within the country and the tax policies are determined under a majority voting regime. The model is characterized by a novel feature: The decisive voter imports capital at the individual level, while the country exports it at the national level. The paper finds that governments endogenously choose to play a sequential-move game, which is unlikely to associate with full capital ownership in the tax competition literature.
Keywords: Tax competition; Endogenous timing; Voting (search for similar items in EconPapers)
JEL-codes: H30 H87 (search for similar items in EconPapers)
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