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Incentives underlying tax policies in a decentralized federation with horizontal leadership and transboundary environmental damage

Incentives underlying tax policies in a decentralized federation with horizontal leadership and... This paper concerns income- and production taxation in a decentralized fiscal federalism model where the ability to commit differs among member countries. It is assumed that the federal government dictates environmental targets to be implemented at the national level, where the horizontal leader has commitment power vis-à-vis the other country (the follower). The results show how incentives underlying the horizontal leader’s tax policies are influenced by the decision structure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Letters in Spatial and Resource Science Springer Journals

Incentives underlying tax policies in a decentralized federation with horizontal leadership and transboundary environmental damage

Letters in Spatial and Resource Science , Volume 8 (1) – Jul 17, 2014

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References (17)

Publisher
Springer Journals
Copyright
Copyright © 2014 by Springer-Verlag Berlin Heidelberg
Subject
Economics / Management Science; Regional/Spatial Science; Agricultural Economics; Geographical Information Systems/Cartography; Landscape/Regional and Urban Planning; Environmental Economics; Demography
ISSN
1864-4031
eISSN
1864-404X
DOI
10.1007/s12076-014-0123-1
Publisher site
See Article on Publisher Site

Abstract

This paper concerns income- and production taxation in a decentralized fiscal federalism model where the ability to commit differs among member countries. It is assumed that the federal government dictates environmental targets to be implemented at the national level, where the horizontal leader has commitment power vis-à-vis the other country (the follower). The results show how incentives underlying the horizontal leader’s tax policies are influenced by the decision structure.

Journal

Letters in Spatial and Resource ScienceSpringer Journals

Published: Jul 17, 2014

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