We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using … companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning … can give rise to asymmetries in jurisdictions tax policies, with one jurisdiction becoming a tax haven to attract taxable …

people, who want to consume more, pay a higher tax price for those state and local services, taxes must be differentiated … individual can reside in a jurisdiction where a certain level of public services is provided to adequate tax prices. The art of …

Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt … federalism in Germany : assessing recent reforms / Charles E. Blankart and Erik R. Fasten -- Setting personal income tax rates … -- Cantonal tax autonomy in Switzerland : history, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio …