uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Strategic Interactions in income taxes: A tax study focusing on local labor markets in Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2015 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

One of the central messages in the strategic interaction literature is that local governments engage in competition for the same tax base across jurisdictions through reduction in tax rates and public expenditure levels (Wilson, 1999). The purpose of this study is to test whether strategic interaction exists among Swedish municipalities, based on a panel dataset of income tax rates between 1993 and 2013. The study uses spatial economics and an instrumental variable approach to evaluate the impact of strategic interaction. I, like earlier research, find strong evidence of strategic interaction using a contiguity weight matrix1. The study also presents some evidence which indicates that the strategic interaction is stronger between municipalities which share the same local labor market.

Place, publisher, year, edition, pages
2015.
Keywords [en]
Strategic interactions, Tax competition, Yardstick competition, Local labor markets, Strategic behaviour, Income taxes, Spatial economics, Spatial lag, Contiguity matrix, Block matrix
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-256430OAI: oai:DiVA.org:uu-256430DiVA, id: diva2:825331
Supervisors
Examiners
Available from: 2015-06-23 Created: 2015-06-23 Last updated: 2015-06-23Bibliographically approved

Open Access in DiVA

No full text in DiVA

By organisation
Department of Economics
Economics

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 425 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf