The purpose of this paper is to conduct a positive analysis of the effect of the pollution taxation on the cross-country location of firms, on the volume of production and on welfare. In particular, we focus on the environmental problem arising when the production generates strictly local...

Thanks to games theory and within the french institutional framework, the aim of this paper is first to explain why we observe a spontaneous tax competition between local governments with similar size and then to show that « l?intercommunalité » in other words consolidation of...

Previous studies have struggled to demonstrate that higher taxes deter business activity. We revisit this issue by estimating the effect of changes over time in cross-border differences in state tax conditions on the tendency for new establishments to favor one side of a state border over the...

Houses and apartments sold in New York and New Jersey at prices above $1 million are subject to the so-called 1% "mansion tax" imposed on the full value of the transaction. This policy generates a discontinuity (a "notch") in the overall tax liability. We rely on this and other discontinuities...

This paper examines the effect of agglomeration economies on the sensitivity of employment location to tax differentials. In the presence of agglomeration economies, when a firm moves into a community attracted by a tax reduction, other firms may decide to follow, implying that agglomeration...

Tax reform proposals in the spirit of the 'flat tax' model typically aim to reduce three parameters: the average tax burden, the progressivity of the tax schedule, and the complexity of the tax code. We explore the implications of changes in these three parameters on entrepreneurial activity,...

We study the relationship between industrial competitiveness, adaption of cleaner production techniques and environmental policy. While other contributions have analyzed environmental innovations with point of departure in the polluting firm, we introduce an up-stream market for new pollution...

We analyze the trade and welfare effects of eco-labels in a domestic market with one domestic firm and one foreign firm. Pollution is production related, and the government can choose between including the product category in an eco-label scheme and setting an environmental standard. The...

In the paper, we test the effect of local development, regional and local policies on the location decisions and productivity of firms. Development indicators include local research and development activity or education while policy decisions used in this study encompass for example tax rates,...