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- W2012429566 abstract "This paper analyzes how a fiscal transfer scheme affects tax cooperation in a repeated-interaction model of tax competition. In particular, the paper studies whether a fiscal transfer scheme promotes or blocks voluntary tax cooperation. It is shown that the larger the scale of fiscal transfer is, the easier voluntary tax cooperation is, implying that interregional transfers for correcting fiscal gaps are consistent with voluntary tax cooperation." @default.
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- W2012429566 date "2014-01-01" @default.
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- W2012429566 title "Fiscal Transfer in a Repeated-Interaction Model of Tax Competition" @default.
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- W2012429566 doi "https://doi.org/10.1628/001522114x685483" @default.
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