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Tax Competition, Public Good Provision, and Income Redistribution: The Case of Linear Capital Income Tax
http://hdl.handle.net/2261/25768
http://hdl.handle.net/2261/25768149a4eec-96ea-4ae4-b53a-475f0077e8b4
Item type | テクニカルレポート / Technical Report(1) | |||||
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公開日 | 2013-05-31 | |||||
タイトル | ||||||
タイトル | Tax Competition, Public Good Provision, and Income Redistribution: The Case of Linear Capital Income Tax | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | JEL classification: D72; F20; H41; H71 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Tax competition | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Public goods | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Income redistribution | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
資源タイプ | technical report | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
著者 |
Ihori, Toshihiro
× Ihori, Toshihiro× C.C., Yang |
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著者所属 | ||||||
値 | University of Tokyo | |||||
著者所属 | ||||||
値 | Institute of Economics, Academia Sinica | |||||
著者所属 | ||||||
値 | Department of Public Finance, National Chengchi University | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 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: the revenue collected from 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. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 本文フィルはリンク先を参照のこと | |||||
書誌情報 |
Discussion paper series. CIRJE-F 巻 CIRJE-F-595, 発行日 2008-10 |
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書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11450569 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
日本十進分類法 | ||||||
主題Scheme | NDC | |||||
主題 | 335 | |||||
出版者 | ||||||
出版者 | 日本経済国際共同センター | |||||
出版者別名 | ||||||
値 | Center for International Research on the Japanese Economy | |||||
関係URI | ||||||
識別子タイプ | URI | |||||
関連識別子 | http://www.cirje.e.u-tokyo.ac.jp/research/dp/2008/2008cf595ab.html |