Title
Vertical and horizontal tax competition in the transport sector Vertical and horizontal tax competition in the transport sector
Author
Faculty/Department
Faculty of Applied Economics
Publication type
report
Publication
Antwerpen :UA, [*]
Subject
Economics
Source (series)
Research paper ; UA, Faculty of Applied Economics ; 2004:22
Volume/pages
27 p.,
Carrier
E
Target language
English (eng)
Affiliation
University of Antwerp
Abstract
The purpose of this paper is to review the literature dealing with horizontal and vertical tax competition in the transport sector, taking into account the role of transport externalities. Our emphasis throughout is on tax competition between welfare maximizing governments. For the various different settings (horizontal and vertical competition, parallel and serial networks), we discuss the relevance of tax competition and describe the type of results obtained in the scarce literature on the topic. We further point out the relevance of different types of tax competition for transport policy in a European setting. Finally, we discuss the losses of noncooperative behaviour of governments.
Full text (open access)
https://repository.uantwerpen.be/docman/irua/01c72c/3c39c006.pdf
Handle