Zobrazeno 1 - 10
of 64
pro vyhledávání: '"Mutsumi Matsumoto"'
Autor:
Mutsumi Matsumoto, Hikaru Ogawa
Publikováno v:
Economics of Governance. 24:109-118
The literature on tax competition argues that the representative tax system (RTS), which is a standard form of tax base equalization, can internalize interregional externalities due to capital mobility. Although this conventional view holds when per
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b205ce16581be206172600774ad4601
https://doi.org/10.1007/s10101-022-00288-9
https://doi.org/10.1007/s10101-022-00288-9
Autor:
Mutsumi Matsumoto
Publikováno v:
International Tax and Public Finance. 29:1213-1226
The literature on tax competition has argued that tax base equalization, which reduces regional disparities in tax bases, can serve as a means of internalizing horizontal and vertical fiscal externalities. This argument assumes that each government r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ad635295ef29df96fbb7332d1cb43fdf
https://doi.org/10.1007/s10797-021-09703-z
https://doi.org/10.1007/s10797-021-09703-z
Autor:
Mutsumi Matsumoto
Publikováno v:
Public Finance Review. 49:754-776
This article investigates the distortionary impacts of tax base mobility and external ownership on public input provision. Regional governments compete for mobile tax bases (e.g., business capital). The impact of regional public policy partially accr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::243fdb57ed3da7168bde678da2106fdf
https://doi.org/10.1177/10911421211050268
https://doi.org/10.1177/10911421211050268
Autor:
Mutsumi Matsumoto
Publikováno v:
Economics of Governance. 20:371-388
Using a simple asymmetric capital-tax competition model where the allocation of mobile capital is distorted in non-cooperative equilibrium, this paper analyzes the welfare impact of regional tax coordination on a range of possible tax rates (a combin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29b4e91e314dd1e6279d5371ef639d16
https://doi.org/10.1007/s10101-019-00229-z
https://doi.org/10.1007/s10101-019-00229-z
Autor:
Mutsumi Matsumoto, Kota Sugahara
Publikováno v:
The Annals of Regional Science. 59:419-426
Gugl and Zodrow (Natl Tax J 68:767–802, 2015) derive a general condition for (in)efficient public-input provision under production-tax financing. Their condition is described in terms of log modularity of production technology. This paper shows tha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3a58c6cec91efb749485653c97dcc93a
https://doi.org/10.1007/s00168-017-0837-2
https://doi.org/10.1007/s00168-017-0837-2
Autor:
James P. Feehan, Mutsumi Matsumoto
Publikováno v:
Economics Letters. 151:79-81
Oates and Schwab (1991) advocate capital-tax financing of public services that support the production process under the assumption that these services are rationed to private firms according to their capital employment. This paper makes the rationing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ae2704829d11480ac414d812f6f20a64
https://doi.org/10.1016/j.econlet.2016.12.003
https://doi.org/10.1016/j.econlet.2016.12.003
Autor:
Mutsumi Matsumoto, James P. Feehan
Publikováno v:
Regional Science and Urban Economics. 40:116-121
Contrary to the dominant view of inefficient tax competition, Oates and Schwab (1991) show that capital-tax financing of public inputs leads to efficiency when the supply of these inputs is conditioned on business investment (Oates, W.E., Schwab, R.M
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e59e0098549168407443d79370d25b08
https://doi.org/10.1016/j.regsciurbeco.2010.01.001
https://doi.org/10.1016/j.regsciurbeco.2010.01.001
Autor:
Mutsumi Matsumoto
Publikováno v:
International Tax and Public Finance. 17:627-639
This paper extends the tax competition analysis of public inputs to the case where the number of regions that compete for business investment is endogenous. To determine the number of competing regions, a fixed cost of regional development is introdu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5a39ba12b811ac4ea0345f1ab195b484
https://doi.org/10.1007/s10797-010-9131-2
https://doi.org/10.1007/s10797-010-9131-2
Autor:
Kimiko Miyagawa, Noshi Minamiura, Naoko Kawakami, Mutsumi Matsumoto, Shigeki Yabuno, Masaru Iizuka, Tasuku Hamaguchi, Kazuo Ito
Publikováno v:
Journal of Applied Glycoscience. 54:139-146
Endo-β-N-acetylglucosaminidases hydrolyze N,N´-diacetylchitobiose linkages of asparagine-linked oligosaccharides. They can also cleave the linkage with suitable agents having hydroxyl groups and transfer the released oligosaccharides to the agents.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8a5dd168e1dd07c2356d59168a898e28
https://doi.org/10.5458/jag.54.139
https://doi.org/10.5458/jag.54.139
Autor:
Mutsumi Matsumoto
Publikováno v:
Journal of Urban Economics. 56:389-396
This paper analyzes how the use of taxation on mobile factors affects the mix of “factor-specific public inputs” set by regional governments (e.g., manpower training for labor; infrastructure for capital). These inputs are defined such that they
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9a3dd47f1ce29c5d159b79a84e5d720c
https://doi.org/10.1016/j.jue.2004.05.005
https://doi.org/10.1016/j.jue.2004.05.005