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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/59159

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59159

Title:	Tax Competition, Public Good Provision, and Income Redistribution
Authors:	Ihori,Toshihiro;Yang,C.C.
Contributors:	政大財政系
Keywords:	Majoritarian bargaining;Minimum winning coalition;Experiment
Date:	2008-11
Issue Date:	2013-08-26 16:11:06 (UTC+8)
Abstract:	This paper considers a tax competition model in which regional government activities include income redistribution as well as public good provision. To incorporate the regional government function of income redistribution, we extend the tax system from the stylized proportional capital income tax to the linear capital income tax with a uniform lump-sum grant: the revenue collectedfrom capital taxation in each region is used not only to provide the regional public good but also to offer a uniform lump-sum grant to each individual in the region. In contrast to Hoyt’s (1991) finding that the extent to which public goods are undersupplied is monotonically increasing in the number of competing regions, we show that, regardless of the number of competing regions, all heterogeneous individuals concur with each other on the first-best provision of public goods; on the other hand, the size of income redistribution is monotonically decreasing in the number of competing regions.
Relation:	Asia-Pacific Journal of Accounting & Economics, 15, 277-290
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1080/16081625.2008.9720824
DOI:	10.1080/16081625.2008.9720824
Appears in Collections:	[財政學系] 期刊論文

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