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 …

, 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 …

The integration of world capital markets carries important implications for the design and impact of tax policies. This … recent efforts to reconcile observations with theory. To the extent that multinational firms possess intangible capital on …

reported by multinational firms with particular attention to the regional dynamics of tax competition and the role of chains of … intensifying tax competition between European jurisdictions …

Oates reminds us that tax competition among localities in the presence of capital mobility, may lead to inefficiently … low tax rates (and benefits). In contrast, the Tiebout paradigm suggests that tax competition yields an efficient outcome … upward supply of migrants, labor and capital income tax rate under competition are higher than under tax coordination, due to …

We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of …

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 …

regarding horizontal and vertical tax competition. Forced property tax rate increases have a clear and lasting effect on tax …