Agrawal, David R.; Poterba, James M.; Zidar, Owen M. - National Bureau of Economic Research - 2024
-federal governments have adopted in an effort to limit tax competition. It classifies them into three groups: those that can be pursued …This paper catalogues policies that have been deployed by jurisdictions seeking to mitigate the effects of tax … competition. There are many instruments in this policy arsenal, since the tax base associated with a particular tax instrument may …