, and poor, capital-scarce and low productivity countries. We address two main issues: the efficiency of tax competition and … efficiency of tax competition. We also demonstrate how capital mobility within the union strengthens the competition over …

competition. There are many instruments in this policy arsenal, since the tax base associated with a particular tax instrument may …-federal governments have adopted in an effort to limit tax competition. It classifies them into three groups: those that can be pursued …

This paper quantifies the unequal welfare effects of tax competition. I derive the optimal tax and transfer schedules … optimal level of redistribution is always lower in the tax competition equilibrium. Numerical calibrations show that being in … a competition union rather than in a federal union decreases poorer individuals' welfare by up to -20 percent. In …

enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially … to which they have fostered sales tax competition in recent decades. We then explore the extent to which greater …