Browsing Reports (SNF) by Subject "tax competition"
Now showing items 1-2 of 2
-
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)