Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with ceteris paribus lower tax rates and that taxes are...

Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with ceteris paribus lower tax rates and that taxes are...

Swiss federal State has one of the most decentralized fiscal systems. This decentralization occurs particularly for personal and corporate income taxes. Large disparities in tax burden could be observed between cantons or communes. Empirical results put in evidence fiscal competition between...

L'Etat fédéral suisse est l'un des pays dont le pouvoir fiscal est le plus décentralisé. Cette décentralisation se vérifie particulièrement dans le cadre des impôts sur le revenu et la fortune des personnes physiques d'une part et, celui des impôts sur le bénéfice net et le capital...

Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile fac-tors locate or reside in jurisdictions with - ceteris paribus - lower tax rates and that taxes...