Efficient tax competition under the origin principle
Stéphane Gauthier
(1, 2)
Stéphane Gauthier
- Fonction : Auteur
- PersonId : 534
- IdHAL : stephane-gauthier
- ORCID : 0000-0002-6952-3497
- IdRef : 068987870
Résumé
This paper studies fiscal competition under the origin principle. It identifies a pattern of consumers' taste heterogeneity under which the first‐best world social optimum arises as a noncooperative Nash equilibrium. Consumers' tastes are characterized by the strength of their preference for home and foreign goods. Nash implementation of the first‐best obtains when in every tax jurisdiction the number of consumers who display a home bias (those consumers who prefer purchasing the home good to shopping abroad at equal prices) equals, for every magnitude of the home bias, the number of consumers who display an “import bias” (those who instead prefer shopping abroad) equal in magnitude.
Domaines
Economies et financesFormat du dépôt | Notice |
---|---|
Type de dépôt | Article dans une revue |
Titre |
en
Efficient tax competition under the origin principle
|
Résumé |
en
This paper studies fiscal competition under the origin principle. It identifies a pattern of consumers' taste heterogeneity under which the first‐best world social optimum arises as a noncooperative Nash equilibrium. Consumers' tastes are characterized by the strength of their preference for home and foreign goods. Nash implementation of the first‐best obtains when in every tax jurisdiction the number of consumers who display a home bias (those consumers who prefer purchasing the home good to shopping abroad at equal prices) equals, for every magnitude of the home bias, the number of consumers who display an “import bias” (those who instead prefer shopping abroad) equal in magnitude.
|
Auteur(s) |
Stéphane Gauthier
1, 2
1
PSE -
Paris School of Economics
( 301309 )
- 48 boulevard Jourdan 75014 Paris
- France
2
PJSE -
Paris Jourdan Sciences Economiques
( 1171428 )
- 48 boulevard Jourdan 75014 Paris
- France
|
Langue du document |
Anglais
|
Nom de la revue |
|
Vulgarisation |
Non
|
Comité de lecture |
Oui
|
Audience |
Internationale
|
Date de publication |
2018
|
Volume |
20
|
Numéro |
1
|
Page/Identifiant |
85 - 99
|
Domaine(s) |
|
DOI | 10.1111/jpet.12262 |
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