Vertical and horizontal tax competition in the transport sector

Bruno De Borger and Stef Proost

Reflets et perspectives de la vie économique, 2004, vol. XLIII, issue 4, 45-64

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 governments, not between private suppliers. 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 typically obtained. 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 non-cooperative behaviour of governments.

Date: 2004
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Citations: View citations in EconPapers (9)

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Related works:
Working Paper: Vertical and horizontal tax competition in the transport sector (2004)
Working Paper: Vertical and horizontal tax competition in the transport sector (2004)
Working Paper: Vertical and horizontal tax competition in the transport sector
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