Since the mid 1980s, tax rates on corporate income have declined in most industrialized
countries. Tax competition between countries for mobile capital has frequently been …

Promotion of local leaders in China is decided by their upper-level governments which
evaluate their performance based largely on local economic growth. Such a promotion …

This paper provides a spatial-econometric analysis of the setting of property tax rates by
Dutch municipalities. We find evidence of tax mimicking: a ten percent higher property tax …

This paper provides a simple but general theoretical framework for analyzing simultaneous
vertical and horizontal competition in excise taxes, which includes several previous …

We review the empirical literature on competition in source-based taxes on corporate
income. Drawing an analogy to the competition models for the goods market indicates how …

This paper exploits the tax incentives in China's Great Western Development (GWD)
Program to identify tax competition among local governments. The reform reduces the …

The identification of strategic interactions among local governments is typically plagued by
endogeneity problems. I exploit the fact that local jurisdictions located close to a state border …

We model and estimate the incidence of the corporate income tax under imperfect
competition. Identification comes from variation in effective marginal tax rates in the United …