search query: @indexterm Border regions / total: 14
reference: 10 / 14
| Author: | Ohsawa, Y. |
| Title: | A spatial tax harmonization model |
| Journal: | European Economic Review
2003 : JUN, VOL. 47:3, p. 443-459 |
| Index terms: | Tax harmonization Competition Value added tax Shopping Border regions European Union |
| Language: | eng |
| Abstract: | Policies to harmonize value-added tax rates are controversial in the European Union. The PAPER formulates a multi-country model over a one-dimensional soace as a non-cooperative Nash game, in which each country aims at maximizing its tax revenue, subject to the constraint that its tax rate lies within a given common band. Then the author examines the effects of changes in the common band on tax rates, tax revenues and the number of cross-border shoppers at Nash equilibrium. He also analyzes the effects of geographical variation in country size and location. |
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