Vertical and horizontal tax competition in the transport sector

Bruno De Borger and Stef Proost

Energy, Transport and Environment Working Papers Series from KU Leuven, Department of Economics - Research Group Energy, Transport and Environment

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 governments, not between private suppliers. 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 typically obtained. 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 non-cooperative behaviour of governments.

JEL-codes: H21 H71 R48 (search for similar items in EconPapers)
Pages: 29 pages
Date: 2004-09
New Economics Papers: this item is included in nep-acc, nep-geo, nep-mic, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (8)

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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
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Persistent link: https://EconPapers.repec.org/RePEc:ete:etewps:ete0412

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