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Strategic Capital Tax Competition: A Pecuniary Externality and a Corrective Device

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Cited by:

  1. Hikaru Ogawa, 2007. "Strategic Taxation on Mobile Capital with Spillover Externality," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 33-45, March.
  2. Wilson, John Douglas & Janeba, Eckhard, 2005. "Decentralization and international tax competition," Journal of Public Economics, Elsevier, vol. 89(7), pages 1211-1229, July.
  3. Sandy Fréret & Denis Maguain, 2017. "The effects of agglomeration on tax competition: evidence from a two-regime spatial panel model on French data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1100-1140, December.
  4. Peralta, Susana & van Ypersele, Tanguy, 2005. "Factor endowments and welfare levels in an asymmetric tax competition game," Journal of Urban Economics, Elsevier, vol. 57(2), pages 258-274, March.
  5. Parry, Ian W. H., 2003. "How large are the welfare costs of tax competition?," Journal of Urban Economics, Elsevier, vol. 54(1), pages 39-60, July.
  6. METAXAS Theodore & NIKOU Rania, 2020. "Taxes In The Automotive And Telecommunications Industries Of The Usa: Evolution And Comparison With The European Union," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 20(2), pages 99-116.
  7. Volker Arnold, 2002. "Asymmetric Competition and Co-ordination in International Capital Income Taxation," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 430-448, November.
  8. Aronsson, Thomas & Sjögren, Tomas, 2014. "Tax policy and present-biased preferences: Paternalism under international capital mobility," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 298-316.
  9. Sjögren, Tomas, 2017. "Capital Taxation in a Fiscal Union – Implications of Simultaneous Horizontal and Decentralized Leadership," Umeå Economic Studies 947, Umeå University, Department of Economics.
  10. Christos Kotsogiannis, 2010. "Federal tax competition and the efficiency consequences for local taxation of revenue equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 1-14, February.
  11. BRECHET, Thierry & PERALTA, Susana, 2012. "Markets for tradable emission permits with fiscal competition," LIDAM Discussion Papers CORE 2012054, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  12. Franks, Max & Lessmann, Kai, 2023. "Tax competition with asymmetric endowments in fossil resources," Resources Policy, Elsevier, vol. 83(C).
  13. Jun‐ichi Itaya & Makoto Okamura & Chikara Yamaguchi, 2016. "Implementing partial tax harmonization in an asymmetric tax competition game with repeated interaction," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(4), pages 1599-1630, November.
  14. Toshiki Tamai & Gareth Myles, 2022. "Unemployment, tax competition, and tax transfer policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 470-503, June.
  15. Hubert Kempf & Grégoire Rota-Graziosi, 2015. "Further analysis on leadership in tax competition: the role of capital ownership—a comment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1028-1039, December.
  16. Chi‐Chur Chao & Eden S. H. Yu, 1997. "International Capital Competition and Environmental Standards," Southern Economic Journal, John Wiley & Sons, vol. 64(2), pages 531-541, October.
  17. Konrad, Kai A. & Schjelderup, Guttorm, 1999. "Fortress Building in Global Tax Competition," Journal of Urban Economics, Elsevier, vol. 46(1), pages 156-167, July.
  18. Matthias Wrede, 2014. "Agglomeration, tax competition, and fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 1012-1027, December.
  19. Jordi Jofre-Monseny, 2010. "Is agglomeration taxable?," Working Papers 2010/15, Institut d'Economia de Barcelona (IEB).
  20. Lisa Grazzini & Alessandro Petretto, 2007. "Tax Competition between Unitary and Federal Countries," Economics of Governance, Springer, vol. 8(1), pages 17-36, January.
  21. Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2016. "Who gains from capital market integration? Tax competition between unionized and non-unionized countries," Canadian Journal of Economics, Canadian Economics Association, vol. 49(1), pages 76-110, February.
  22. Rüdiger Pethig & Frieder Kolleß, 2009. "Asymmetric Capital-Tax Competition, Unemployment and Losses from Capital Market Integration," CESifo Working Paper Series 2795, CESifo.
  23. Robin Boadway & Katherine Cuff, 2017. "The impressive contribution of Canadian economists to fiscal federalism theory and policy," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(5), pages 1348-1380, December.
  24. Eichner, Thomas & Pethig, Rüdiger, 2014. "International carbon emissions trading and strategic incentives to subsidize green energy," Resource and Energy Economics, Elsevier, vol. 36(2), pages 469-486.
  25. Sam Bucovetsky & Michael Smart, 2006. "The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(1), pages 119-144, January.
  26. Peralta, Susana & van Ypersele, Tanguy, 2006. "Coordination of capital taxation among asymmetric countries," Regional Science and Urban Economics, Elsevier, vol. 36(6), pages 708-726, November.
  27. Fernandez, Gonzalo E., 2005. "A note on tax competition in the presence of agglomeration economies," Regional Science and Urban Economics, Elsevier, vol. 35(6), pages 837-847, November.
  28. Petra Ens, 2009. "Tax competition and equalization: the impact of voluntary cooperation on the efficiency goal," Working Papers 2009/16, Institut d'Economia de Barcelona (IEB).
  29. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo.
  30. Gross, Till & Klein, Paul & Makris, Miltiadis, 2020. "Residence- and source-based capital taxation in open economies with infinitely-lived consumers," Journal of International Economics, Elsevier, vol. 127(C).
  31. Timothy P. Hubbard & Justin Svec, 2015. "A Model of Tradeable Capital Tax Permits," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 916-942, December.
  32. Lockwood, Ben & Makris, Miltiadis, 2006. "Tax incidence, majority voting and capital market integration," Journal of Public Economics, Elsevier, vol. 90(6-7), pages 1007-1025, August.
  33. Delage, Benoit, 1999. "Concurrence fiscale : un survol," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 67-93, mars-juin.
  34. Yuya Kikuchi & Toshiki Tamai, 2019. "Tax competition, unemployment, and intergovernmental transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 899-918, August.
  35. Carl Gaigné & Stéphane Riou, 2007. "Globalization, Asymmetric Tax Competition, and Fiscal Equalization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(5), pages 901-925, October.
  36. Monheim-Helstroffer, Jenny & Obidzinski, Marie, 2010. "Optimal discretion in asylum lawmaking," International Review of Law and Economics, Elsevier, vol. 30(1), pages 86-97, March.
  37. Luz Amparo Saavedra, 2000. "Do Local Governments Engage in Strategic Property- Tax competition?," Borradores de Economia 139, Banco de la Republica de Colombia.
  38. Hikaru Ogawa, 2006. "Tax competition, spillovers, and subsidies," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 40(4), pages 849-858, December.
  39. Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," CESifo Working Paper Series 2747, CESifo.
  40. Ana B. Ania & Andreas Wagener, 2021. "Laboratory federalism with public funds sharing," Economic Inquiry, Western Economic Association International, vol. 59(3), pages 1047-1065, July.
  41. Satoshi Kasamatsu & Daiki Kishishita, 2021. "Tax competition and political agency problems," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(4), pages 1782-1810, November.
  42. Kothenburger, Marko, 2004. "Tax competition in a fiscal union with decentralized leadership," Journal of Urban Economics, Elsevier, vol. 55(3), pages 498-513, May.
  43. Peralta, Susana & Brechet, Thierry, 2007. "The Race for Polluting Permits," CEPR Discussion Papers 6209, C.E.P.R. Discussion Papers.
  44. Bertola, Giuseppe, 2019. "Wedges: Distribution, distortions, and market integration," European Journal of Political Economy, Elsevier, vol. 59(C), pages 21-32.
  45. Davies, Ronald B., 2005. "State tax competition for foreign direct investment: a winnable war?," Journal of International Economics, Elsevier, vol. 67(2), pages 498-512, December.
  46. Tamai, Toshiki, 2022. "Tax competition versus tax coordination in a multi-region endogenous growth model with an integrated capital market," Economic Modelling, Elsevier, vol. 114(C).
  47. Caterina Liesegang & Marco Runkel, 2018. "Tax competition and fiscal equalization under corporate income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 311-324, April.
  48. Costas Hadjiyiannis & Panos Hatzipanayotou & Michael S. Michael, 2004. "Pollution and Capital Tax Competition within a Regional Block," CESifo Working Paper Series 1208, CESifo.
  49. Itaya, Jun-ichi & Okamura, Makoto & Yamaguchi, Chikara, 2008. "Are regional asymmetries detrimental to tax coordination in a repeated game setting?," Journal of Public Economics, Elsevier, vol. 92(12), pages 2403-2411, December.
  50. Marko Köthenbürger, 2002. "Tax Competition and Fiscal Equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 391-408, August.
  51. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, December.
  52. Metaxas, Theodore & Nikou, Rania, 2020. "Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries," MPRA Paper 102214, University Library of Munich, Germany.
  53. Kächelein, Holger, 2004. "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series 51, Bamberg University, Bamberg Economic Research Group.
  54. Eichner, Thomas & Pethig, Rüdiger, 2018. "Competition in emissions standards and capital taxes with local pollution," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 191-203.
  55. Taiki Susa, 2014. "Capital allocation in an asymmetric tax competition model with agglomeration economies," Letters in Spatial and Resource Sciences, Springer, vol. 7(3), pages 185-193, October.
  56. Jordi Jofre-Monseny, 2010. "Is agglomeration taxable?," Working Papers 2010/15, Institut d'Economia de Barcelona (IEB).
  57. Brueckner, Jan K. & Saavedra, Luz A., 2001. "Do Local Governments Engage in Strategic Property-Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 203-230, June.
  58. Bellofatto, Antonio Andrés & Besfamille, Martín, 2021. "Tax decentralization notwithstanding regional disparities," Journal of Urban Economics, Elsevier, vol. 123(C).
  59. Eichner, Thomas, 2014. "Endogenizing leadership and tax competition: Externalities and public good provision," Regional Science and Urban Economics, Elsevier, vol. 46(C), pages 18-26.
  60. Gonzalo Ezequiel Fernández, 2016. "Strategic Tax Competition with a Mobile Population," Económica, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 62, pages 95-120, January-D.
  61. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
  62. John Leach, 2008. "Equalization Payments in a Bargaining Model of Tax Competition," Department of Economics Working Papers 2008-01, McMaster University.
  63. Mutsumi Matsumoto, 2019. "Production inefficiency, cross-ownership and regional tax-range coordination," Economics of Governance, Springer, vol. 20(4), pages 371-388, December.
  64. Wolfgang Eggert, 2000. "International Repercussions of Direct Taxes," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(1), pages 106-126, September.
  65. Satoshi Kasamatsu & Hikaru Ogawa, 2020. "International capital market and repeated tax competition," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 751-768, June.
  66. Luz Amparo Saavedra, 2000. "Do Local Governments Engage In Strategic Property- Tax Competition," Borradores de Economia 2378, Banco de la Republica.
  67. Brueckner, Jan K., 2000. "A Tiebout/tax-competition model," Journal of Public Economics, Elsevier, vol. 77(2), pages 285-306, August.
  68. OGAWA Hikaru & OSHIRO Jun & SATO Yasuhiro, 2012. "Capital Mobility—a resource curse or blessing? How, when, and for whom?," Discussion papers 12063, Research Institute of Economy, Trade and Industry (RIETI).
  69. Makris, Miltiadis, 2006. "Capital tax competition under a common currency," Journal of Urban Economics, Elsevier, vol. 59(1), pages 54-74, January.
  70. Timothy P. Hubbard & Justin Svec, 2012. "A Model of Tradeable Capital Tax Permits," Working Papers 1202, College of the Holy Cross, Department of Economics.
  71. Stephanie Armbruster & Beat Hintermann, 2020. "Decentralization with porous borders: public production in a federation with tax competition and spillovers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 606-642, June.
  72. Guillaume Claveres, 2022. "Tax competition and club goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 110-146, February.
  73. Braid, Ralph M., 2000. "A Spatial Model of Tax Competition with Multiple Tax Instruments," Journal of Urban Economics, Elsevier, vol. 47(1), pages 88-114, January.
  74. Nikos Tsakiris & Panos Hatzipanayotou & Michael S. Michael, 2024. "Strategic capital taxation, tradable emission permits and global pollution," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 57(1), pages 276-296, February.
  75. Ogawa, Hikaru, 2016. "When ad valorem tax prevails in international tax competition," International Review of Economics & Finance, Elsevier, vol. 46(C), pages 1-9.
  76. Gillet, Holger & Pauser, Johannes, 2014. "Efficiency in public input provision in two asymmetric jurisdictions with imperfect labour markets," IAB-Discussion Paper 201411, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
  77. Lai, Yu-Bong, 2010. "The political economy of capital market integration and tax competition," European Journal of Political Economy, Elsevier, vol. 26(4), pages 475-487, December.
  78. Susana Peralta, 2007. "Political Support for Tax Decentralization," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 9(6), pages 1013-1030, December.
  79. Matthias Wrede, 2014. "Agglomeration, tax competition, and fiscal equalization," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 1012-1027, December.
  80. Pinto, Santiago M., 2007. "Corporate profit tax, capital mobility, and formula apportionment," Journal of Urban Economics, Elsevier, vol. 62(1), pages 76-102, July.
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