union. We show that the introduction of discriminatory taxation in one country increases tax policy heterogeneity within the …This paper develops a model of tax competition with three countries, which initially form a union where countries …

union. We show that the introduction of discriminatory taxation in one country increases tax policy heterogeneity within the …This paper develops a model of tax competition with three countries, which initially form a union where countries …

choice to become a tax haven; the (reported and real) income tax havens attracted from other municipalities before and after … the introduction of the minimum tax rate; and how the introduction of the minimum tax rate affected tax competition …

introduce tax competition. In addition, the revenue gain is positive but quantitatively small. There are also sectoral … coordination (regional cooperation) to minimize tax competition presented by differentials in elasticities and calls for the …

Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for … income groups among the 26 Swiss cantons and the 137 largest Swiss cities. We find that tax competition with respect to …

This paper studies the optimal nonlinear income tax schedule at symmetric equilibria at which two symmetric states (or …

, in the case of direct taxation, a harmonization of tax bases is more important than a harmonization of tax rates. Either … the combination of true economic depreciation and residence taxation or the combination of immediate write-off and source … taxation will result in an efficient international allocation of capital, independent of the national tax rates. The paper …

deduction rate or a fixed income tax schedule. Our results provide a rationale for non-uniform commodity taxation, distinct from …We study the optimal taxation of expenditures that generate income while also serving a consumption function. We … characterize the Pareto optimal income tax deduction for such mixed-purpose expenditures within a generalized Atkinson …

This paper develops a model of local income tax competition with a progressive tax scheme and a built-in fiscal … basis for local tax competition causes strong segregating forces that can only to some extent be compensated by the fiscal …