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A New Approach to Estimating Tax Interactions in Fiscal Federalism
http://hdl.handle.net/10086/17312
http://hdl.handle.net/10086/173127a4460e0-218d-4689-8d95-30c9072742a0
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
gd08-053.pdf (698872 bytes)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||||||
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| 公開日 | 2017-05-20 | |||||||||||
| タイトル | ||||||||||||
| タイトル | A New Approach to Estimating Tax Interactions in Fiscal Federalism | |||||||||||
| 言語 | en | |||||||||||
| 作成者 |
宮本, 佳寿子
× 宮本, 佳寿子
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| 寄与者 | ||||||||||||
| 寄与者タイプ | Editor | |||||||||||
| 姓名 | 社会科学の高度統計・実証分析拠点構築 = Research Unit for Statistical and Empirical Analysis in Social Sciences | |||||||||||
| 言語 | en | |||||||||||
| アクセス権 | ||||||||||||
| アクセス権 | open access | |||||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | tax interaction | |||||||||||
| 主題 | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | cross border shopping | |||||||||||
| 内容記述 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | The purpose of this paper is to propose a new approach to empirically analyze the existence of strategic interactions of taxation between state governments (horizontal) and between state and federal governments (vertical) using gasoline and cigarette taxation in the U.S. I explicitly estimate the structural parameters of consumer's utility and state government's objective functions. The slopes of the reaction functions, which represent the strategic interactions of state government taxation policies, are then computed given the estimated structural parameters. Empirical results show that contrary to the existing literature, there is very little horizontal tax interaction in both the gasoline and cigarette cases. On the other hand, there is a moderate positive vertical tax interaction for both gasoline and cigarette taxes and the scale is larger in the case of cigarette taxes. Furthermore, the value and sign of the slopes of the reaction function are very different across states. This suggests a new policy implication: as state governments respond differently to federal government fiscal policy, uniform fiscal policy is not appropriate for welfare maximization of the nation. | |||||||||||
| 言語 | en | |||||||||||
| 出版者 | ||||||||||||
| 出版者 | Institute of Economic Research, Hitotsubashi University | |||||||||||
| 日付 | ||||||||||||
| 日付 | 2009-03 | |||||||||||
| 日付タイプ | Issued | |||||||||||
| 言語 | ||||||||||||
| 言語 | eng | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||||||||
| 資源タイプ | technical report | |||||||||||
| 出版タイプ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
| 関連情報 | ||||||||||||
| 関連タイプ | isPartOf | |||||||||||
| 関連名称 | Global COE Hi-Stat Discussion Paper Series ; No. 53 | |||||||||||
| 関連情報 | ||||||||||||
| 識別子タイプ | URI | |||||||||||
| 関連識別子 | http://gcoe.ier.hit-u.ac.jp/english/index.html | |||||||||||
| ページ数 | ||||||||||||
| ページ数 | 55 | |||||||||||
| Sponsorship | ||||||||||||
| 値 | グローバルCOEプログラム = Global COE Program | |||||||||||
| JEL | ||||||||||||
| 値 | H11 | |||||||||||
| JEL | ||||||||||||
| 値 | H21 | |||||||||||
| JEL | ||||||||||||
| 値 | H71 | |||||||||||
| JEL | ||||||||||||
| 値 | H73 | |||||||||||
| JEL | ||||||||||||
| 値 | H77 | |||||||||||
