Blar i Centre for Applied Research at NHH (SNF) på emneord "tax competition"
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The challenge of a rising skill premium for redistributive taxation
(Working paper, Working paper, 2006-02)The present paper analysis the challenge to redistribution programs posed by an increase in skill premium. The increase in skill premium, which we observe in most OECD countries, affects taxation through its effect on ... -
Income distribution and tax competition
(Working Paper, Working paper, 2001-12)The literature on international tax competition has shown how increased international mobility of the tax base may create a downward pressure on tax rates and give rise to increased inequality in disposable income. This ... -
Symmetric tax competition under formula apportionment
(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 ... -
The welfare effects of tax competition reconsidered : politicians and political institutions
(Report, Research report, 2008-06)