Eichner, Thomas; Bayındır-Upmann, Thorsten - 2010
In the present paper we extend the classical tax-competition framework of Zodrow and Mieszkowski (1986) by modelling … functions (including CES), it turns out that tax competition is characterized by underprovision of public goods, and by positive … substantial modifications of the framework, and are thus more general than recently suggested elsewhere. -- tax competition …