Pethig, Rüdiger; Wagener, Andreas - 2003
We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to … an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax … labour input, tax competition is sharpest if apportionment is based on property-shares, followed by the sales- and payroll …