• Competition between bank regulators 

      Schindler, Dirk; Eggert, Wolfgang (Discussion paper, Working paper, 2004-11)
      This paper examines competition between bank regulators in open economies. We use a model where credit demand of firms is endogenous and show any tendency for downward competition in regulation policy is limited by the ...
    • Corporate tax systems and cross country profit shifting : formula apportionment vs. separate accounting 

      Schjelderup, Guttorm; Eggert, Wolfgang (Discussion paper, Working paper, 2004-09)
      This paper shows in a symmetric tax competition model that a formula apportionment system can attain the first best welfare optimum without any political pre-agreed harmonization or coordination of tax bases and tax ...
    • Symmetric tax competition under formula apportionment 

      Eggert, Wolfgang; Schjelderup, Guttorm (Report, Research report, 2002-11)
      This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...
    • Symmetric tax competition under formula apportionment 

      Eggert, Wolfgang; Schjelderup, Guttorm (Discussion paper, Working paper, 2003-01)
      This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...