(QHFT) model, we classify export goods (at the HS 6-digit level of disaggregation) by quality and price competition. We find … a high proportions of quality-competition goods for the major EU countries and lower proportions for Canada, Australia … and China. However, the overlap of these quality-competition goods is not large, which suggests that characteristics of …

in other industrialized countries does not provide evidence of a race to the bottom. But even if tax competition should … become fiercer, there are still arguments in favor of competition: If tax rates are cut in a process of competition … unable to fulfill their specific functions. In addition, tax competition might help to find better tax systems, and every …