This chapter surveys the theory of international tax competition and coordination, which,
matching the increasing policy importance of the topic, has grown substantially over the last …

The Eurasian continent, which has for over a century lagged behind in global markets, is
currently gaining economic and political momentum. This book investigates emerging …

In this paper we extend the standard approach of horizontal tax competition by
endogenizing the timing of decisions made by the competing jurisdictions. Following the …

If very specific assumptions are made about the production technology (output per worker is
a quadratic function of the capital/labor ratio), people's preferences (identical within any …

Most cities enjoy some autonomy over how they tax their residents, and that autonomy is
typically exercised by multiple municipal governments within a given city. In this chapter, we …

This paper reexamines the main findings of Cardarelli et al.[Cardarelli, R., Taugourdeau, E.,
Vidal, J.-P., 2002. A repeated interactions model of tax competition, Journal of Public …

This paper studies international fiscal coordination in a world of integrated markets and
sovereign national governments. Mobile capital and immobile labor are taxed in order to …

This paper analyzes the competition in emissions standards and capital taxes when
production causes local pollution and large jurisdictions act strategically. It is shown that …

This paper extends the work of Kempf and Rota-Graziosi (J. Pub. Econ. 94: 768–776, 2010),
which argues that under capital tax competition the sub-game perfect equilibria (SPEs) …

In assessing tax decentralization optimality, a dilemma between efficiency and redistribution
emerges: tax decentralization enhances fiscal discipline, but may also widen interregional …