Local sales tax rates influence the location of retail activity. This paper develops a theory and empirical … identification strategy for studying sales tax competition with “multiple federations,” as exemplified by multiple counties each … sales tax rates, I exploit variation in proximity to county borders to identify vertical fiscal competition. Cities located …

income. While tax competition limits the extent to which redistribution is possible-as compared to the closed-economy outcome …

Our paper extends the capital tax competition literature by incorporating heterogeneous capital and agglomeration. Our … model nests the standard tax competition model as well as the special case in which there is agglomeration but no firm …/capital heterogeneity and the opposite case, firm heterogeneity with no agglomeration. We build on the existing tax competition literature …

1996-2005. In general, empirical results are in line with the theory. -- international taxation ; public finance … ; asymmetric equilibrium ; tax competition …

We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences … targeted tax competition may lead to higher welfare for the region as a whole than lump-sum subsidies when the difference in … statutory corporate tax rates and/or their average is high enough. Tax competition is also preferable from an efficiency point …

-taxing jurisdiction, tax sensitivity of investment and tax competition. Moving to Formulary Apportionment eliminates such opportunities …

LuxLeaks tax rulings represent “harmful tax competition.” Despite the ubiquity of this term, however, there is no … internationally accepted definition of so-called harmful tax competition.This Article uses the anti-tax-competition measures proposed … competition. Their different visions of harmful tax competition lead to three important lessons. First, when governments claim to …