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 …

This paper analyses tax competition between a unionised and a non-unionised country for the location of an outside firm …

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

firm productivity and monopolistic competition. Such measures, e.g. thin capitalization rules, have become increasingly …

rate of the business tax. Tax competition is identified by means of instrumental variables techniques. Despite significant … competition effects between local neighbors, where tax rates are strategic complements, jurisdictions are found to have some … interjurisdictional competition. …

attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to … spread? We study a general model of competition for multiple tax bases and establish conditions for a restriction on …

demand for public expenditures such as infrastructure investments but they are constrained by international tax competition …. We develop a multi-region model of tax competition and resource extraction to assess the fiscal incentive of imposing a …

We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When …

Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the … competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition.The aim …

multijurisdictional firm, and how they affect the behaviour of governments potentially engaged in tax competition. The paper shows that … competition engaged in by governments. However, formulary apportionment (with a consolidated tax base) boosts the sensitivity of … firms to tax changes and increases the scope for interjurisdictional tax competition as well. For governments, formulary …