On Pareto improving commodity tax changes under fiscal competition

de Crombrugghe, Alain;Tulkens, Henry
(1990) Journal of Public Economics — Vol. 41, n° 3, p. 335-350 (1990)

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Authors
  • de Crombrugghe, AlainHarvard University
    Author
  • Tulkens, HenryUSL-B
    Author
Abstract
This paper shows that when a 'non-cooperative fiscal equilibrium' of the Mintz-Tulkens 1986 model of tax competition is inefficient, Pareto improving changes are positive for the taxes of both regions, under concavity of the regions' welfare functions. It also identifies a class of such equilibria that are always efficient. © 1990.
Affiliations
  • Institution iconUSL-BFaculté de sciences économiques, sociales et politiques

Citations

de Crombrugghe, A., & Tulkens, H. (1990). On Pareto improving commodity tax changes under fiscal competition. Journal of Public Economics, 41(3), 335-350. https://doi.org/10.1016/0047-2727(90)90065-P (Original work published 1990)