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Tax Competition, Economic Growth, and Social Welfare
http://hdl.handle.net/2237/0002001110
http://hdl.handle.net/2237/0002001110fd9934fa-a690-4add-a860-7d4f2dc1dde6
名前 / ファイル | ライセンス | アクション |
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E21-2.pdf (2 MB)
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Item type | itemtype_ver1(1) | |||||||
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公開日 | 2021-06-23 | |||||||
タイトル | ||||||||
タイトル | Tax Competition, Economic Growth, and Social Welfare | |||||||
言語 | en | |||||||
著者 |
Tamai, Toshiki
× Tamai, Toshiki
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アクセス権 | ||||||||
アクセス権 | open access | |||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||
キーワード | ||||||||
主題Scheme | Other | |||||||
主題 | Tax competition | |||||||
キーワード | ||||||||
主題Scheme | Other | |||||||
主題 | Economic growth | |||||||
キーワード | ||||||||
主題Scheme | Other | |||||||
主題 | Social welfare | |||||||
キーワード | ||||||||
主題Scheme | Other | |||||||
主題 | Knowledge spillover | |||||||
内容記述 | ||||||||
内容記述 | Tax competition is one of the central issues of the interregional and public finance analyses. We address this issue by focusing on the dynamic aspects of tax competition and developing an en- dogenous growth model. This model incorporates knowledge spillover, perfectly mobile capital, and local public goods financed by capital tax. We show that equilibrium tax rate negatively as- sociates with the degree of tax competition. Hence, escalating tax competition stimulates capital accumulation in a dynamic model and enhances economic growth by lowering tax rates. The tax rates and economic growth may have a hump-shaped relationship through a change in the number of regions if the congestion effect on common knowledge access is sufficiently large. Regarding efficiency in a decentralized economy, fierce tax competition worsens social welfare even if it raises equilibrium growth rate. Thus, undersupply of public goods due to intense competition must be addressed, in which tax coordination is desirable. However, mild tax competition is superior to tax coordination. Therefore, resolving insufficient investment due to knowledge spillover should be prioritized. | |||||||
言語 | en | |||||||
内容記述タイプ | Abstract | |||||||
内容記述 | ||||||||
内容記述 | This work was supported by JSPS KAKENHI Grant Numbers 16K03726, 18H00865, 20H01492. | |||||||
言語 | en | |||||||
内容記述タイプ | Other | |||||||
出版者 | ||||||||
言語 | ja | |||||||
出版者 | 名古屋大学大学院経済学研究科附属国際経済政策研究センター | |||||||
出版者 | ||||||||
言語 | en | |||||||
出版者 | Economic Research Center Graduate School of Economics NAGOYA UNIVERSITY | |||||||
言語 | ||||||||
言語 | eng | |||||||
資源タイプ | ||||||||
資源タイプresource | http://purl.org/coar/resource_type/c_6501 | |||||||
タイプ | departmental bulletin paper | |||||||
出版タイプ | ||||||||
出版タイプ | VoR | |||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||
書誌情報 |
en : Economic Research Center Discussion Paper E-Series 号 E21-2, p. 1-26, 発行日 2021-02 |