Abstract: This paper applies meta- regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on...

This paper incorporates the influence of interest groups into the asymmetric tax competition model to explain the phenomenon that small countries do not necessarily set lower capital tax rates than large countries. In addition to the efficiency effect considered by the standard model, which...

These comments cover key aspects of Smith's paper. They focus on problems of awarding a central role to carbon taxes, and extend the discussion to harnessing the power of property rights via tradable permits.

This paper applies meta-regression analysis to the empirical literature that examines the impact of international market integration on capital taxation. The main objective is to explore whether particular data, model specification and estimation procedures exert systematic impact on the...

I analyze international tax competition in a framework of dynamic optimal taxation for strategically competing governments. The global capital stock is determined endogenously as in a neo-classical growth model. With perfect commitment and a complete tax system (where all factors of production...

To analyse the impacts of North-South globalization (NSG) and North-North globalization (NNG) upon social segmentation in advanced economies, we build a model in which (i) households differ in their skill and capital endowments, and (ii) there is a minimal consumption under which they are...

This paper deals with a number of effects of tax competition within the ongoing process of international economic integration. Dissimilarities in policy response to tax competition spillovers in the US and the EU are traced back to differences in political and institutional frameworks, whereas...

In this Paper, we show that with international externalities, different country sizes, imperfect competition and trade costs, tax competition for mobile firms is efficiency enhancing with respect to the free market outcome. Nonetheless, while the latter entails too many firms in the larger...