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Author:Braid, R. M.
Title:A spatial model of tax competition with multiple tax instruments
Journal:Journal of Urban Economics
2000 : JAN ,VOL. 47:1, p. 88-114
Index terms:ECONOMETRICS
TAXATION
COMPETITION
Language:eng
Abstract:This study provides a model of tax competition with 2 local jurisdictions in each metropolitan area located along a line segment, and many metropolitan areas in the world economy. The residents in local jurisdiction are allowed to commute at a constant cost per mile, to work in other jurisdiction. If ac lump sum tax can be used other taxes are not used. If source based wage and business capital taxes can be used both, only the former is used.
SCIMA record nr: 200046
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