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A theory of interregional tax competition

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Cited by:

  1. Marceau, Nicolas & Mongrain, Steeve, 2011. "Competition in law enforcement and capital allocation," Journal of Urban Economics, Elsevier, vol. 69(1), pages 136-147, January.
  2. Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR;CES;MSH, vol. 33(93), pages 131-177.
  3. Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
  4. Wilson, John Douglas & Janeba, Eckhard, 2005. "Decentralization and international tax competition," Journal of Public Economics, Elsevier, vol. 89(7), pages 1211-1229, July.
  5. Challoumis Constantinos, 2019. "Transfer Pricing Methods for Services and the Policy of Fixed Length Principle," Economics and Business, Sciendo, vol. 33(1), pages 222-232, January.
  6. Taugourdeau, Emmanuelle & Ziad, Abderrahmane, 2011. "On the existence of Nash equilibria in an asymmetric tax competition game," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 439-445, September.
  7. Gerda Dewit & Kate Hynes & Dermot Leahy, 2018. "Corporate Tax Games With Cross‐Border Externalities From Public Infrastructure," Economic Inquiry, Western Economic Association International, vol. 56(2), pages 1047-1063, April.
  8. Zsolt Becsi, 1998. "Fiscal competition and reality: A time series approach," FRB Atlanta Working Paper 98-19, Federal Reserve Bank of Atlanta.
  9. Chung, Soon Mok & Wilson, John Douglas, 1997. "The optimal taxation of interregionally mobile capital under uncertainty," Regional Science and Urban Economics, Elsevier, vol. 27(4-5), pages 475-496, August.
  10. Lejour, A.M. & Verbon, H.A.A., 1996. "Fiscal Policies and Endogenous Growth in Integrated Capital Markets," Other publications TiSEM 383e44b6-7957-470e-848b-4, Tilburg University, School of Economics and Management.
  11. Chirinko, Robert S. & Wilson, Daniel J., 2017. "Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?," Journal of Public Economics, Elsevier, vol. 155(C), pages 147-163.
  12. Yang, Hongyan, 2018. "Income redistribution and public goods provision under tax competition," Journal of Urban Economics, Elsevier, vol. 104(C), pages 94-103.
  13. Kai Konrad, 2008. "Mobile tax base as a global common," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
  14. 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.
  15. Salmai Qari & Kai Konrad & Benny Geys, 2012. "Patriotism, taxation and international mobility," Public Choice, Springer, vol. 151(3), pages 695-717, June.
  16. Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
  17. Aureo de Paula & Imran Rasul & Pedro CL Souza, 2018. "Recovering social networks from panel data: Identification, simulations and an application," Documentos de Trabajo LACEA 016173, The Latin American and Caribbean Economic Association - LACEA.
  18. Calin Arcalean & Gerhard Glomm & Ioana Schiopu & Jens Suedekum, 2010. "Public budget composition, fiscal (de)centralization, and welfare," Canadian Journal of Economics, Canadian Economics Association, vol. 43(3), pages 832-859, August.
  19. Tidiane Ly, 2018. "Sub-metropolitan tax competition with household and capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
  20. Bo Rasmussen, 1999. "On the Scope for International Tax Cooperation: The Role of Capital Controls," Open Economies Review, Springer, vol. 10(4), pages 395-414, October.
  21. Carlsen, Fredrik & Langset, Bjorg & Rattso, Jorn, 2005. "The relationship between firm mobility and tax level: Empirical evidence of fiscal competition between local governments," Journal of Urban Economics, Elsevier, vol. 58(2), pages 273-288, September.
  22. Jean Gabszewicz & Ornella Tarola & Skerdilajda Zanaj, 2016. "Migration, wages and income taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(3), pages 434-453, June.
  23. Hoel, Michael, 2002. "no title provided," University of California at Santa Barbara, Economics Working Paper Series qt5cb1x2jm, Department of Economics, UC Santa Barbara.
  24. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
  25. Yang, Chao & Lee, Lung-fei, 2018. "Strategical interactions on municipal public safety spending with correlated private information," Regional Science and Urban Economics, Elsevier, vol. 72(C), pages 86-102.
  26. Oates, Wallace E., 2001. "A Reconsideration of Environmental Federalism," Discussion Papers 10460, Resources for the Future.
  27. Günther G. Schulze & Heinrich W. Ursprung, 1999. "Globalisation of the Economy and the Nation State," The World Economy, Wiley Blackwell, vol. 22(3), pages 295-352, May.
  28. Abdessalam, A. H., 2014. "Tax competition and the determination of the quality of public goods," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 8, pages 1-20.
  29. 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.
  30. P. Giannoccolo, 2003. "Fiscal Competition and Brain Drain," Working Papers 462, Dipartimento Scienze Economiche, Universita' di Bologna.
  31. Toshihiro Ihori & C. C. Yang, 2008. "Interregional Tax Competition and Intraregional Political Competition: The Optimal Provision of Public Goods," CIRJE F-Series CIRJE-F-553, CIRJE, Faculty of Economics, University of Tokyo.
  32. Sanz-Córdoba, Patricia, 2020. "The role of infrastructure investment and factor productivity in international tax competition," Economic Modelling, Elsevier, vol. 85(C), pages 30-38.
  33. Fredriksson, Per G. & List, John A. & Millimet, Daniel L., 2004. "Chasing the smokestack: strategic policymaking with multiple instruments," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 387-410, July.
  34. Rauscher, Michael, 1996. "Interjurisdictional competition and the efficiency of the public sector: The triumph of the market over the state?," Kiel Working Papers 732, Kiel Institute for the World Economy (IfW Kiel).
  35. Emmanuelle Taugourdeau & Jean-pierre Vidal, 2014. "The tax competition game revisited: When leadership may be optimal," Economics Bulletin, AccessEcon, vol. 34(1), pages 51-62.
  36. Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine Own Resource," Post-Print hal-02633862, HAL.
  37. Eva Luthi & Kurt Schmidheiny, 2014. "The effect of agglomeration size on local taxes," Journal of Economic Geography, Oxford University Press, vol. 14(2), pages 265-287.
  38. Rainald Borck, 2006. "Fiscal Competition, Capital-Skill Complementarity, and the Composition of Public Spending," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 488-499, February.
  39. Lars Feld, 2014. "James Buchanan’s theory of federalism: from fiscal equity to the ideal political order," Constitutional Political Economy, Springer, vol. 25(3), pages 231-252, September.
  40. Sebastian Hauptmeier & Ferdinand Mittermaier & Johannes Rincke, 2008. "Fiscal Competition over Taxes and Public Inputs: Theory and Evidence," CESifo Working Paper Series 2499, CESifo.
  41. Sato, Yasuhiro & Thisse, Jacques-Francois, 2007. "Competing for capital when labor is heterogeneous," European Economic Review, Elsevier, vol. 51(8), pages 2054-2079, November.
  42. Matthieu Leprince & Sonia Paty & Emmanuelle Reulier, 2005. "Choix d'imposition et interactions spatiales entre collectivités locales. Un test sur les départements français," Recherches économiques de Louvain, De Boeck Université, vol. 71(1), pages 67-93.
  43. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
  44. George R. Zodrow, 2019. "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 16, pages 489-522, World Scientific Publishing Co. Pte. Ltd..
  45. Matsumoto, Mutsumi, 2008. "Redistribution and regional development under tax competition," Journal of Urban Economics, Elsevier, vol. 64(2), pages 480-487.1, September.
  46. Helen F. Ladd, 1992. "Mimicking of Local Tax Burdens Among Neighboring Counties," Public Finance Review, , vol. 20(4), pages 450-467, October.
  47. Davies, Ronald B. & Ellis, Christopher J., 2007. "Competition in taxes and performance requirements for foreign direct investment," European Economic Review, Elsevier, vol. 51(6), pages 1423-1442, August.
  48. Christian Kelders & Marko Koethenbuerger, 2010. "Tax incentives in fiscal federalism: an integrated perspective," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(2), pages 683-703, May.
  49. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  50. David E. Wildasin, 2000. "Factor mobility and fiscal policy in the EU: policy issues and analytical approaches," Economic Policy, CEPR;CES;MSH, vol. 15(31), pages 338-378.
  51. Matsumoto, Mutsumi, 1998. "A note on tax competition and public input provision," Regional Science and Urban Economics, Elsevier, vol. 28(4), pages 465-473, July.
  52. Teresa Garcia-Milà & Therese J. McGuire, 2001. "Tax incentives and the city," Economics Working Papers 631, Department of Economics and Business, Universitat Pompeu Fabra, revised Dec 2001.
  53. Bandyopadhyay, Subhayu & Pinto, Santiago M., 2017. "Unauthorized immigration and fiscal competition," European Economic Review, Elsevier, vol. 92(C), pages 283-305.
  54. Jon H. Fiva, 2005. "New Evidence on Fiscal Decentralization and the Size of Government," CESifo Working Paper Series 1615, CESifo.
  55. Manon Francois, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series 9211, CESifo.
  56. Joan Costa-Font & Filipe De-Albuquerque & Hristos Doucouliagos, 2014. "Do jurisdictions compete on taxes? A meta-regression analysis," Public Choice, Springer, vol. 161(3), pages 451-470, December.
  57. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016. "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
  58. Augusto Cerqua & Guido Pellegrini & Ornella Tarola, 2022. "Can regional policies shape migration flows?," Papers in Regional Science, Wiley Blackwell, vol. 101(3), pages 515-536, June.
  59. Clemens Fuest & Felix Hugger & Susanne Wildgruber, 2022. "Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data," National Tax Journal, University of Chicago Press, vol. 75(3), pages 481-515.
  60. Jie Bai & Seema Jayachandran & Edmund J Malesky & Benjamin A Olken, 2019. "Firm Growth and Corruption: Empirical Evidence from Vietnam," The Economic Journal, Royal Economic Society, vol. 129(618), pages 651-677.
  61. Sotiris Karkalakos & Christos Kotsogiannis, 2007. "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics, Canadian Economics Association, vol. 40(3), pages 782-811, August.
  62. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Economics Working Paper Series 1427, University of St. Gallen, School of Economics and Political Science.
  63. Saveyn Bert, 2006. "Are NIMBY's commuters?," Energy, Transport and Environment Working Papers Series ete0604, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment.
  64. Abderrahmane ZIAD & Emmanuelle TAUGOURDEAU, 2011. "Fiscal Policies and Trade: On the existence of Nash equilibria," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 201112, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
  65. 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.
  66. Mariana Lopes da Fonseca, 2017. "Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal," Working Papers tax-mpg-rps-2017-08, Max Planck Institute for Tax Law and Public Finance.
  67. Cassette, Aurélie & Paty, Sonia, 2006. "La concurrence fiscale entre communes est-elle plus intense en milieu urbain qu’en milieu rural ?," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 78.
  68. Grégoire Rota-Graziosi & Fayçal Sawadogo, 2020. "The tax burden on mobile network operators in Africa," Working Papers hal-03109370, HAL.
  69. Canavire-Bacarreza, Gustavo & Martinez-Vazquez, Jorge & Yedgenov, Bauyrzhan, 2020. "Identifying and disentangling the impact of fiscal decentralization on economic growth," World Development, Elsevier, vol. 127(C).
  70. Thushyanthan Baskaran, 2021. "The revenue and base effects of local tax hikes: evidence from a quasi-experiment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1472-1518, December.
  71. Arjan Lejour & Harrie Verbon, 1997. "Tax Competition and Redistribution in a Two-Country Endogenous-Growth Model," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(4), pages 485-497, November.
  72. Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series 2477, CESifo.
  73. Rehme, Gunther, 2006. "Redistribution and economic growth in integrated economies," Journal of Macroeconomics, Elsevier, vol. 28(2), pages 392-408, June.
  74. Roolfs, Christina & Gaitan Soto, Beatriz & Edenhofer, Ottmar & Lessmann, Kai, 2021. "Technology Beats Capital -- Sharing the Carbon Price Burden in Federal Europe," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242381, Verein für Socialpolitik / German Economic Association.
  75. Mark Herander, 1995. "A welfare-theoretic argument for regional subsidization of industry in the presence of inferior technology," Open Economies Review, Springer, vol. 6(3), pages 255-263, July.
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  80. Mitch Kunce, 2022. "Decentralized Environmental Regulation with Agglomeration Forces," Business & Entrepreneurship Journal, SCIENPRESS Ltd, vol. 11(1), pages 1-2.
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  82. Áureo de Paula & Imran Rasul & Pedro CL Souza, 2019. "Identifying network ties from panel data: theory and an application to tax competition," CeMMAP working papers CWP55/19, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
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