REBCO coated conductor has demonstrated high current capacity that can enable high-field magnets for high energy physics and fusion applications. However, quench protection is still one of the main challenges to be addressed for these applications. In addition, Ic and n value variations along the length of REBCO tapes exist in commercial production. The inter-tape contact resistance plays a key role to develop the self protection capability in cables and magnets by enabling current sharing and suppressing excessive eddy currents. Here we propose an electric-circuit model to describe the inter-tape contact resistance and its impact on the current sharing between REBCO tapes. We report the experiments on a 2-stacked tape REBCO cable with local Ic drop to validate the model. With the developed model, we study the upper limit of the contact resistance which allows current sharing between tapes. We also study the impact of variation in Ic and n values in tapes on the cable performance. Our model is expected to provide useful insight into the current sharing and target values for inter-tape contact resistance in REBCO cables and magnets for various applications.