This paper analyses the relationship between the size of jurisdictions and the degree of redistribution. A simple political economy model with cross-border shopping and limited and impure altruism is developed in order to study how the size of jurisdictions affects both the cost of...

The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This paper endogenises the mobility of the tax base, explaining mobility as a...

This paper analyses the marginal cost of public funds under different international tax regimes when the government has a uniform, broas-based value added tax as its only source of revenue and when countries produce both tradeable and non-tradeable goods. Using the concepts of direct and...

In a model of endogenous choice of location and endogenous aversion against inequality, we demonstrate that large pre-tax difference in income may lead to a residential segregation of rich and poor. Such segregation may reduce the social attachment between the groups in society, and reduce the...

The paper argues that this way fo distributing the right to tax presupposes the view that perticular relationships give rise to special obligations.The paper analyses different versions of this approach and discusses to what extent they are able to justify the main features of international tax...