It is often argued that tax competition may lead to a 'race to the bottom'. This result may indeed hold in the case of factor mobility (such as capital). However, in this paper we emphasize the unique feature of labor migration, that may nullify the 'race to the bottom' hypothesis. Labor...

It is often argued that tax competition may lead to a ‘race to the bottom'. This result may indeed hold in the case of factor mobility (such as capital). However, in this paper we emphasize the unique feature of labor migration, that may nullify the'race to the bottom' hypothesis. Labor...

Public debate about the welfare state in OECD countries has emphasized the need for reform to meet a two-fold set of shocks: budgetary pressure and a labor market shift against unskilled workers. The aim of the paper is to set out a framework for examining the implications of these shocks for...

In 2016, the European Commission ordered Ireland to recover over € 13 billion in back taxes from Apple. This decision was met with outrage in the United States, where many lawmakers and academics were unfamiliar with the European Union’s prohibition on state aid. This prohibition, which has...