The context for this study is the Bristol Accord that was agreed at the European Ministerial Informal meeting in Bristol, United Kingdom, on 6th-7th December 2005. The report reviews progress across Europe, identifies a selection of case studies and suggests further work is required to elaborate...

The context for this study is the Bristol Accord that was agreed at the European Ministerial Informal meeting in Bristol, United Kingdom, on 6th-7th December 2005. The report reviews progress across Europe, identifies a selection of case studies and suggests further work is required to elaborate...

In the context of a stylised game theoretical framework of capital tax competition, we show that when repeated policy interactions are associated to a systematic punishment of the deviating policymaker, a co-ordinated outcome can be the solution to the non co-operative tax game. This result...