Fiscal Transfer in a Repeated-Interaction Model of Tax Competition

Wenming Wang, Keisuke Kawachi and Hikaru Ogawa

FinanzArchiv: Public Finance Analysis, 2014, vol. 70, issue 4, 556-566

Abstract: This paper analyzes how a fiscal transfer scheme affects tax cooperation in a repeated-interaction model of tax competition. In particular, the paper studies whether a fiscal transfer scheme promotes or blocks voluntary tax cooperation. It is shown that the larger the scale of fiscal transfer is, the easier voluntary tax cooperation is, implying that interregional transfers for correcting fiscal gaps are consistent with voluntary tax cooperation.

Keywords: tax competition; fiscal transfer scheme; repeated game; tax cooperation (search for similar items in EconPapers)
JEL-codes: H21 H77 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(201412)70:4_556:ftiarm_2.0.tx_2-p

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DOI: 10.1628/001522108X685483

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