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STRATEGIES FOR STATES IN FISCAL COMPETITION
SUSAN C. STEPHENSON and ROGER S. HEWETT
National Tax Journal
Vol. 38, No. 2 (June, 1985), pp. 219-226
Published by: National Tax Association
Stable URL: http://www.jstor.org/stable/41792011
Page Count: 8
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State tax revenues have been shown to be dependent on own tax rates and tax rates of surrounding states. In this paper, two states in competition for tax revenues are analyzed to reveal possible tax strategies for increasing revenues. Both independent and collusive tax strategies are investigated under a variety of decision rules. While collusive strategies increase the combined tax revenues of both states, they are found to be difficult to implement.
National Tax Journal © 1985 National Tax Association