Pethig, Rüdiger; Wagener, Andreas - Fakultät Wirtschaftswissenschaften, … - 2003
We analyse tax competition with corporate profit taxes in a common market where tax revenues are allocated according to … an apportionment formula. As a general rule, tax competition is sharper the higher is the tax elasticity of the … fixed, tax competition is sharpest if apportionment is based on property shares, followed by the sales and payroll shares …