A Nash tax game extending the generality of the Henry George Theorem

This paper analyzes a model of Nash tax competition when jurisdictions can finance public goods with taxes on two types of mobile capital and a tax on land. Efficiency in public good provision results when the land tax become s the single tax required to fund local government spending. This conclusio n affirms and extends the generality of the Henry George Theorem. (C) 2000 Elsevier Science S.A. All rights reserved.