INTERSTATE COMMODITY TAX DIFFERENTIALS AND THE DISTRIBUTION OF RESIDENTS
成果类型：
Article
署名作者：
TRANDEL, GA
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(94)90034-5
发表日期：
1994
页码：
435-457
关键词：
摘要：
This paper considers the manner in which an unequal distribution of consumers affects the commodity tax policies of neighboring jurisdictions. The paper uses a spatial model in which the residents of two states are distributed non-uniformly and employs a variety of assumptions about the behavior of governments and firms. Throughout, the paper shows that, at a Nash equilibrium in tax levels, the sparsely-populated state imposes a lower tax than does its densely-populated neighbor. The paper also demonstrates how equilibrium state taxes differ depending on whether firms employ marginal-cost or profit-maximizing pricing.
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