Demographics and tax competition in political economy

Morita, Tadashi; Sato, Yasuhiro; Yamamoto, Kazuhiro

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論文情報

タイトル	Demographics and tax competition in political economy
著者	Morita, Tadashi Morita, Tadashi
	Sato, Yasuhiro Sato, Yasuhiro
	Yamamoto, Kazuhiro Yamamoto, Kazuhiro
キーワード等	tax competition
	majority voter
	political externality
	scal externality
抄録	We examine possible impacts of demographics on outcomes of capital tax competition in political economy. For this purpose, we develop an overlapping generations model wherein public good provision nanced by capital tax is determined by majority voting. When a population is growing, younger people represent the majority, whereas when a population is decreasing, older people represent the majority. We show that the race to the bottom is likely to emerge in the population growing economy whereas the race to the top might emerge in the population decreasing economy.
公開者	Graduate School of Economics and Osaka School of International Public Policy (OSIPP) Osaka University
掲載誌名	Discussion Papers In Economics And Business
巻	16-13
開始ページ	1
終了ページ	26
刊行年月	2016-05
URL	http://hdl.handle.net/11094/56584
関連情報 (references)	http://www2.econ.osaka-u.ac.jp/library/global/dp/1613.pdf
言語	英語

著者版フラグ	none
NII資源タイプ	テクニカルレポート
ローカル資源タイプ	ディスカッション／ワーキング・ペーパー
dcmi資源タイプ	text
DCTERMS.bibliographicCitation	Discussion Papers In Economics And Business.16-13 P.1-P.26
DC.title	Demographics and tax competition in political economy
DC.creator	Morita, Tadashi
	Sato, Yasuhiro
	Yamamoto, Kazuhiro
DC.publisher	Graduate School of Economics and Osaka School of International Public Policy (OSIPP) Osaka University
DC.language" scheme="DCTERMS.RFC1766	英語
DCTERMS.issued" scheme="DCTERMS.W3CDTF	2016-05
DC.identifier" scheme="DCTERMS.URI	http://hdl.handle.net/11094/56584
DC.subject	tax competition
	majority voter
	political externality
	scal externality
DCTERMS.abstract	We examine possible impacts of demographics on outcomes of capital tax competition in political economy. For this purpose, we develop an overlapping generations model wherein public good provision nanced by capital tax is determined by majority voting. When a population is growing, younger people represent the majority, whereas when a population is decreasing, older people represent the majority. We show that the race to the bottom is likely to emerge in the population growing economy whereas the race to the top might emerge in the population decreasing economy.
citation_title	Demographics and tax competition in political economy
citation_author	Morita, Tadashi
	Sato, Yasuhiro
	Yamamoto, Kazuhiro
citation_publisher	Graduate School of Economics and Osaka School of International Public Policy (OSIPP) Osaka University
citation_language	英語
citation_date	2016-05
citation_journal_title	Discussion Papers In Economics And Business
citation_volume	16-13
citation_firstpage	1
citation_lastpage	26
citation_public_url	http://hdl.handle.net/11094/56584
citation_keywords	tax competition
	majority voter
	political externality
	scal externality

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