LAUSR

Tax Competition in Vertically Differentiated Markets with Environmentally Conscious Consumers

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0 Published in 2018 at "Environmental and Resource Economics"

DOI: 10.1007/s10640-016-0097-0

Abstract: This paper analyses the effects of tax competition on environmental product quality, pollution and welfare in a two-country, vertically differentiated, international duopoly, in which consumers are environmentally conscious. The firm in each country chooses first… read more here.

Keywords: tax; tax competition; environmentally conscious; country ... See more keywords

Tax competition and the implications of national tax policy coordination in the presence of fiscal federalism

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0 Published in 2018 at "Regional Science and Urban Economics"

DOI: 10.1016/j.regsciurbeco.2018.07.004

Abstract: Abstract We consider symmetric two-tier tax competition between leviathans, and tax policy coordination of national governments through merging at the upper tier. We show that, if sufficiently few governments merge, some common implications from the… read more here.

Keywords: tax; tax competition; policy coordination; tax policy ... See more keywords

Social comparisons in consumption, international capital flows and tax competition

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0 Published in 2017 at "International Journal of Economic Theory"

DOI: 10.1111/ijet.12117

Abstract: This paper explores the implications of consumption externalities for capital mobility, the distribution of firms and tax competition. In the absence of tax competition, the country with higher consumption externality attracts more capital/firms. In contrast,… read more here.

Keywords: tax; capital; tax competition; consumption ... See more keywords

Equalizing tax bases or tax revenues under tax competition? The role of formula apportionment

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1 Published in 2019 at "Journal of Public Economic Theory"

DOI: 10.1111/jpet.12319

Abstract: This paper contributes to the literature on fiscal equalization and corporate tax competition. The innovation is that we explicitly model multinational enterprises and a corporate tax system that is designed according to formula apportionment. Two… read more here.

Keywords: tax; formula; tax competition; equalization ... See more keywords

The local distribution of endowments matters: Modelling tax competition with heterogeneous local residents

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0 Published in 2017 at "Urban Studies"

DOI: 10.1177/0042098016665941

Abstract: This study expands on the tax competition literature by incorporating the heterogeneity of resource endowments into the tax competition framework. It theoretically elaborates that the local distribution of resource endowments affects both the level of… read more here.

Keywords: tax competition; tax; local distribution; spatial dependence ... See more keywords