type="main" xml:id="twec12132-abs-0001" <title type="main">Abstract</title> <p>During the last decades, we have witnessed a large number of entrepreneurial firms that reach the world market at a fast pace (‘born global firms’). Our analysis suggests that the ongoing globalisation process indeed implies that born to be...</p>

This paper concerns income- and production taxation in a decentralized fiscal federalism model where the ability to commit differs among member countries. It is assumed that the federal government dictates environmental targets to be implemented at the national level, where the horizontal leader...