underreporting, the equilibrium under tax competition may still be constrained-efficient (in the sense that there is no scope for … well. We conclude that commonly held assumptions on the need for coordination under tax competition need to be revised or …

This article studies the effects of tax competition on the provision of public goods under business risk and partial … term. The converse is true during a recovery, when they are underprovided. In the long term however, tax competition does …

? We present a multi-period version of a classic tax competition model in which countries set source-based taxes under … perfect equilibria, tax rates can be too heterogeneous. Furthermore, we contribute to the empirical tax competition literature … externalities. We conclude that the existing results typically taken as evidence of tax competition may be more nuanced than …

This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift …

Rhineland-Palatine non-metropolitan municipalities. We argue that primarily tax competition considerations drive the results, as …