This thesis consists of three essays. In the first two essays we assume that the wife earns a lower wage rate than the husband and we analyze intrafamily distributional effects if environmental parameters such as the tax system or divorce regulations change. The third essay evaluates the...

We construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based Value Added Tax, and then assess which of the two tax instruments is more...