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Article
Open AccessCorporate income tax competition and efficient tax base equalization
The literature on tax competition argues that the representative tax system (RTS), which is a standard form of tax base equalization, can internalize interregional externalities due to capital mobility. Althou...
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Article
Open AccessTax competition and tax base equalization in the presence of multiple tax instruments
The literature on tax competition has argued that tax base equalization, which reduces regional disparities in tax bases, can serve as a means of internalizing horizontal and vertical fiscal externalities. Thi...
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Article
Production inefficiency, cross-ownership and regional tax-range coordination
Using a simple asymmetric capital-tax competition model where the allocation of mobile capital is distorted in non-cooperative equilibrium, this paper analyzes the welfare impact of regional tax coordination o...
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Article
A note on production taxation and public-input provision
Gugl and Zodrow (Natl Tax J 68:767–802, 2015) derive a general condition for (in)efficient public-input provision under production-tax financing. Their condition is described in terms of log modularity of product...
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Article
Entry in tax competition: a note
This paper extends the tax competition analysis of public inputs to the case where the number of regions that compete for business investment is endogenous. To determine the number of competing regions, a fixe...
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Article
A Note on the Composition of Public Expenditure under Capital Tax Competition
Keen and Marchand ( Journalof Public Economics, 1997, 66, 33–53) argue that undercapital tax competition, the composition of public expenditureis inefficient in that too much is spent on public inputs benefiti...
