extending models of commodity tax competition to include urban spatial structure (agglomeration) and online commerce, one can …

Our paper extends the capital tax competition literature by incorporating heterogeneous capital and agglomeration. Our … model nests the standard tax competition model as well as the special case in which there is agglomeration but no firm …/capital heterogeneity and the opposite case, firm heterogeneity with no agglomeration. We build on the existing tax competition literature …

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 …

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 …

corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. We study the …, which intensifies tax competition. We argue that the revenue effects of the GMT depend on the instruments governments use to … attract firms. With endogenous corporate tax rates, revenues in non-havens increase if initially tax competition among non …

underreporting, the equilibrium under tax competition may still be constrained-efficient (in the sense that there is no scope for … well. We conclude that commonly held assumptions on the need for coordination under tax competition need to be revised or …

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