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  • 2009/20: Soft budgets and local borrowing regulation in a dynamic decentralized leadership model with saving and free mobility

    Nobuo Akai, Motohiro Sato

    This paper considers a simple dynamic decentralized leadership model with local borrowing and regional productivity enhancing investment. The central government is benevolent but cannot commit. The local governments strategically act while accounting for the ex post motive of the central government. We then investigate inefficiency in the subgame perfect equilibrium....

    2009/19: Corporate tax competition between firms

    Simon Loretz, Padraig J. Moorey

    Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms. Introducing the concept of reputational loss we show the positive...

    2009/18: Competition for FDI with vintage investment and agglomeration advantages

    Kai A. Konrad, Dan Kovenock

    Countries compete for new FDI investment, whereas stocks of FDI generate agglomeration benefits and are potentially subject to extortionary taxation. We study the interaction between these aspects in a simple vintage capital framework with discrete time and an infinite horizon, focussing on Markov perfect equilibrium. We show that the equilibrium...

    2009/17: Decentralization, competition and the local tax mix: evidence from Flanders

    Benny Geys, Federico Revelli

    This paper investigates the economic and political determinants of the local tax mix using panel data of 289 Flemish municipalities over the period 1995-2002 and estimating a system of five reduced-form tax revenue-share equations (income, property, business, user fees and other own revenues). The analysis highlights a number of important...

    2009/16: Tax competition and equalization: the impact of voluntary cooperation on the efficiency goal

    Petra Ens

    Literature has long learned about the welfare improving effect of equalization in tax competition environments. By setting incentives to local authorities, public spending becomes efficient in spite of relying on a mobile resource as the tax base. This paper proves that this result cannot hold when local players have influence...

    2009/15: Partial tax coordination in a repeated game setting

    Jun-ichi Itaya, Makoto Okamuraz, Chikara Yamaguchix

    This paper addresses the problem of partial tax coordination among regional or national sovereign governments in a repeated game setting. We show that partial tax coordination is more likely to prevail if the number of regions in a coalition subgroup is smaller and the number of existing regions in the...