Tax incentives are common instruments in regional policies used to attract new investments and promote increase in employment and income, but the impact on regional public finances is very controversial. This paper uses an interregional computable general equilibrium model for the Brazilian...

Interjurisdictional tax competition is a controversial theme little studied in an empirical approach in spite of the great advance in the theoretical debate at last decades. This paper aims to build a bridge between such theoretical issues and the empirical tools using an interregional general...