In this paper, we study the welfare consequences of imposing alternative regimes of competition between two non …, competition among jurisdictions raises the firms' information rents to higher levels than if jurisdictions were to cooperate …. Therefore, from the perspective of a benevolent federation, constitutional constraints on the competition process may be …

non-convexity it is possible to find efficient taxes. In the case of competition in prices the efficient tax is less than … the value of marginal harm. In the case of quantity competition the tax that is efficient in a static duopoly is also …

tighter transfer-pricing rules may help firms to defuse competition and to increase their profits and that non-compliance to …

scholars have typically relied.The benefit tax theory and the multi-dimensional competition model illustrate that the problem … theory. The benefit tax theory proposes that the U.S. corporate tax regime accounts for superior legal and nonlegal benefits … this classification, this Note builds a novel multi-dimensional regulatory competition model wherein countries compete …

Economic theory suggests that product market competition should enhance firm performance. However, relatively little … between product market competition and firm performance. We find that firms in competitive industries manage their taxes more … competition and tax management efficiency is much stronger for firms with lower cash flow volatility and for firms with fewer …

Competition at the subnational level concerns how jurisdictions set tax, spending, or regulatory policies while … the importance of studying subnational competition and then places the field of fiscal competition in the context of the … broader public economics literature. We argue that studies of competition at the state and local level should extend beyond …

, and poor, capital-scarce and low productivity countries. We address two main issues: the efficiency of tax competition and … efficiency of tax competition. We also demonstrate how capital mobility within the union strengthens the competition over …

The author reviews International Tax Policy: Between Competition and Cooperation. By Tsilly Dagan. Cambridge Tax Law …