This thesis is a collection of four stand-alone essays on international competition for human capital, together with a general introduction and some concluding remarks. The first essay deals with decentralized public education and human capital mobility. The international mobility of...

Previous literature has shown that competition among regional governments may lead to inefficiently low levels of capital taxation, because governments do not take account of the external benefits of capital flight to other regions. However, the fiscal distortion is smaller the more elastic the...

Tiesioginių mokesčių transformacijos Europos Sąjungos kontekste yra jautri tema, kadangi dėl egzistuojančių šių mokesčių skirtumų yra nesutariama, ar reikalingas priverstinis mokesčių harmonizavimas. Tad, šio darbo tikslas buvo įvertinti tiesioginių mokesčių pokyčių...

A rather neglected issue in the tax competition literature is the dependence of equilibrium outcomes on the presence of firms and shoppers (two-sided markets). Making use of a model of vertical and horizontal differentiation, within which jurisdictions compete by providing public goods and...

I examine a situation where a firm chooses to locate a new factory in one of several jurisdictions. The value of the factory may differ among jurisdictions and it depends on the private information held by each jurisdiction. Jurisdictions compete for the location of the new factory. This...

This dissertation investigates empirically the consequences of recent fiscal policy changes on China?s rural development. It uses a county-level dataset covering over 90 percent of rural counties and a period of 13 years since 1993, in which China started to experience a series of fiscal reforms...

We study a model of tax competition between two countries when both skilled and unskilled workers make their migration decisions simultaneously and wages are endogenously determined. If both factors of production are allowed to migrate freely and when the demand for skilled labor is not so...

According to the disciplining hypothesis, globalization restrains governments by inducing increased budgetary pressure. As a consequence, governments shift their expenditures in favour of transfers and subsidies and away from capital expenditures. This expenditure shift is potentially enhanced...

Countries around the world continue to tax corporate income at significant rates despite downward pressures from international competition. Average statutory corporate income tax rates fell from 46% in 1982 to 33% in 1999, though tax bases simultaneously broadened, as a result of which average...

Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or...