An empirical analysis on intergovernmental strategic interaction in tax policy: Evidence from capital taxation in Japan

Atsushi Kawamoto
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Atsushi Kawamoto: Policy Research Institute, the Ministry of Finance, Japan

Discussion papers from Policy Research Institute, Ministry of Finance Japan

Abstract: In this paper, the interrelationship between the capital tax policies of local governments is empirically investigated using a data set from Japan. Reaction functions of local governments, which relate their capital tax rates to those in competing governments and their characteristics, are estimated through both the instrumental variable method and maximum likelihood estimation. The results suggest that a positive relationship exists among local governments in Japan.

Pages: 30 pages
Date: 2012-07
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-ure
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Persistent link: https://EconPapers.repec.org/RePEc:mof:wpaper:ron238

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