A Citizen-Candidate Model of Tax Competition with Interdependent Preferences

Satoshi Kasamatsu, Taku Masuda and Hikaru Ogawa

FinanzArchiv: Public Finance Analysis, 2020, vol. 76, issue 4, 313-328

Abstract: In a citizen-candidate model of tax competition, this study describes the emergence of a policymaker (political leader) that has a hostile or altruistic stance toward neighboring countries. The results show that (i) when countries competing for mobile capital have similar positions on the import/export of capital, an altruistic citizen will be elected as the political leader, and (ii) when their capital positions differ, a citizen that has malicious preferences can become the representative of the country.

Keywords: tax competition; citizen-candidate model; altruism; malice (search for similar items in EconPapers)
JEL-codes: F20 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:finarc:urn:doi:10.1628/fa-2020-0011

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DOI: 10.1628/fa-2020-0011

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