Commodity taxation in a 'linear' world: a spatial panel data approach
Article Abstract:
A study analyzing the pattern of commodity tax rates among countries, which differ in size and geographical position, considering three hypotheses, is presented. These three relate to, positive relation with neighboring countries' tax rates, positive relation with domestic country size, and tax rates increasing in (weighted) competitors' country size. The generalized method of moments (GMM) estimators, proposed by Kelejian and Prucha, and Kapoor, et al, is used in the study.
Publication Name: Regional Science & Urban Economics
Subject: Social sciences
ISSN: 0166-0462
Year: 2005
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Cross-border shopping and commodity tax competition among governments
Article Abstract:
A tax competition model was developed to analyze how the size and position of countries influence tax rates and government revenues at a Nash equilibrium. Results suggest that a small country adapts a lower tax rate and obtains a larger revenue than a big country. Moreover, tax rates decline and neighboring countries can get the largest government revenue when countries have relatively similar sizes.
Publication Name: Regional Science & Urban Economics
Subject: Social sciences
ISSN: 0166-0462
Year: 1999
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Income segregation from local income taxation when households differ in both preferences and incomes
Article Abstract:
Impact of household income and size of the community on local taxation policy is examined.
Publication Name: Regional Science & Urban Economics
Subject: Social sciences
ISSN: 0166-0462
Year: 2006
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