Many public goods generate utility only when combined with time-input. Important examples include road networks and publicly provided leisure facilities. If it is possible to charge for the time spent using the public good it is generally a second-best Pareto optimal policy to do so even in the...

This paper investigates whether tax competition can survive under tax coordination, when information is private or nonverifiable. WE focus on a two-jurisdiction model where capital can move across borders, and where jurisdictions have different public goods requirements, but are otherwise...

This paper proposes a general framework for analyzing commodity tax competition under destination and origin principles, based on three possible tax spillovers, the consumer price spillover, the producer price/terms of trade spillover, and rent spillovers. A model is presented which can be...