stylized facts by setting up a simple two-country model of tax competition with heterogeneous firms. In this model a unique … simultaneous expansion of both markets intensifies tax competition and causes both countries to reduce their tax rates, despite …

We introduce tax competition for mobile labor into an optimal-taxation model with two skill levels. We analyze a … symmetric subgame-perfect Nash equilibrium of the game between two governments and two taxpayer populations. Tax competition …

standard tax competition model for capital-enhancing technology, royalty payments, and profit shifting, this paper suggests a … Pareto-efficient solution under coordination and the unilaterally optimal policy under competition for mobile capital. In the …

In a two-country economy we analyze how tax competition differs from the standard all-Nashian tax competition, if one … all-Kantian tax competition is efficient and that the inefficient race to the bottom is weakened in economies with a … such that the inefficient all-Nashian tax competition results …

I develop a political economy theory of dynamic fiscal competition via public spending and debt. With internationally …

This paper explores the effects of fiscal competition on local land use. A theoretical analysis considers the tradeoff …, reduces these incentives. Based on the theoretical analysis, the effect of fiscal competition on commercial and residential … the exposure to fiscal competition, I exploit institutional characteristics of the system of fiscal equalization to which …

increases, which intensifies tax competition. We show that when governments compete via firm-specific or uniform subsidies, the … revenue gains from less profit shifting are exactly offset by higher subsidies. When competition is by tax rates, revenues may …

profits in tax havens, and to derive the welfare properties of tax competition with an unrestricted set of tax instruments …