In this paper we set up a two-stage theoretical model of consumers’ demand and municipalities’ pricing policy for residual municipal solid waste collection and processing. Local policy makers set the local residual municipal solid waste price in order to maximize welfare in the municipality...

: H21, H25, H26, H32, F21, H87

This paper considers two empirical questions about tax incentives: (1) are incentives used as tools of tax competition and (2) how effective are incentives in attracting investment? To answer these, we prepared a new dataset of tax incentives in over 40 Latin American, Caribbean and African...

Empirical research on international tax competition has mainly considered cor- porate taxation. Because of the limited international mobility of labour, labour tax competition tends to be overlooked. This may be unjusti?ed. The tax base in labour taxation is the wage mass that depends on...

In this paper we first analyze theoretically how the investment climate can affect the impact of corporate taxation on investment in a simple tax competition model where the corporate tax revenues are used to improve the investment climate. We find that an improvement of the investment climate...

We investigate to what extend tax incentives have been effective in attracting Foreign Direct Investment in the tourism sector in the Caribbean in the period 1997-2007. More precisely, we test whether the neoclassical investment theory prediction that tax incentives, by lowering the user cost of...