Pethig, Rudiger; Wagener, Andreas - 2021
an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax …-elastic is the apportionment formula. This depends on the properties of production technologies. In particular: (i) With fixed … labour input, tax competition is sharpest if apportionment is based on property-shares, followed by the sales- and payroll …