Title
Navigating a Dangerous Strait: Assessing Responsibility, Defining Interests and Prescribing Tactics in Relations among Taiwan, China and the International Community
Document Type
Article
Publication Date
1-1-2006
Abstract
While much has been written about inter-jurisdictional competition for tax revenues, especially concerning the choice between harmonization and competition, the literature has largely ignored intra-jurisdiction issues. The few articles examining this issue focus on how lower level governmental entities react to the tax decisions of a national government. However, in some instances, multiple co-equal taxing authorities might share the same base. These bodies face a dilemma over whether to harmonize their policies or to compete. We present a simple model of revenue maximizing tax authorities and derive the conditions under which harmonization dominates competition.
Keywords
tax, federalism, harmonization, rent-seeking, commons
Publication Title
Taiwan Journal of Democracy
Repository Citation
2 Taiwan J. Democracy 123 (2006)