Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these ef fects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact...

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...

According to the traditional theory, for energy taxes uniform rates across sectors are optimal. But wherever attempts are made to "green" the tax system at least some sectors are treated differently. Exemption regulations for energy-intensive sectors are not the only but perhaps the only...