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 …

extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non … model: it lowers the average rate of capital taxation and thus makes tax competition more aggressive in both the large and …

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 …

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 …

-taxing jurisdiction, tax sensitivity of investment and tax competition. Moving to Formulary Apportionment eliminates such opportunities …

internal debt flows. In a symmetric tax competition equilibrium each country chooses inefficiently low tax rates and … countries, even though it intensifies competition via tax rates. When countries differ in size, the smaller country not only …

We examine how the bidding environment may affect the outcome of tax competition between two countries (or two regions …