This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and …-tax to high-tax countries. The Nash equilibrium of the tax competition game is characterized by underprovision of publicly … apportionment. -- Multinational enterprises ; financial policy ; profit shifting ; corporate taxation ; tax competition …

This paper analyzes asymmetric tax competition under formula apportionment. It sets up a model with multinationals … taxation ; formula apportionment ; asymmetric tax competition …

This paper analyzes competition for capital between welfare-maximizing governments in a framework with agglomeration … associated cost is shifted to foreign consumers. -- tax competition ; trade unions ; agglomeration …

repeated interactions model of tax competition when there are three heterogenous countries with respect to their capital … coordination ; asymmetric countries ; repeated game ; tax competition …

stylized facts by setting up a simple two-country model of tax competition with heterogeneous firms. In this model a unique … simultaneous expansion of both markets intensifies tax competition and causes both countries to reduce their tax rates, despite … higher corporate tax bases. -- tax competition ; heterogeneous firms ; imperfect competition …

This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and …-tax to high-tax countries. The Nash equilibrium of the tax competition game is characterized by underprovision of publicly … shifting ; corporate taxation ; tax competition …

ability of governments to tax multinational companies in a standard model of international tax competition. We find that if … equilibrium tax rate. -- wages ; tax competition ; rent-sharing ; profit shifting ; tax havens ; private information …

firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly …, it may even be optimal no to limit profit shifting at all. -- profit shifting ; heterogeneous firms ; tax competition …

competition. To that end, we model tax and infrastructure competition within a differential game framework between two unequally … institutional capacity in the provision of public goods. The model shows that the long-term outcome of international competition …. -- Tax/Infrastructure competition ; Open-loop/Markovian strategies ; Differential games …