This chapter surveys the theory of international tax competition and coordination, which,
matching the increasing policy importance of the topic, has grown substantially over the last …

This chapter reviews recent theoretical work on the effect of factor mobility and the ensuing
tax competition on the capacity of governments to raise revenue and redistribute income. It …

This paper exploits an exogenous reform of the local fiscal equalization scheme in the
German State of North Rhine-Westphalia (NRW) in 2003 to identify tax mimicking by …

Through data envelope analysis, this article finds that the innovation efficiency of China's
three regions is shrinking. From the perspective of Chinese fiscal federalism, we try to study …

Local sales tax rates influence the location of retail activity. This paper develops a theory
and empirical identification strategy for studying sales tax competition with “multiple …

In the standard models of tax competition, as developed by zodrow and Mieszkowski (1986)
and Wilson (1986), regions compete for mobile capital by reducing their tax rates, resulting …

We survey the theoretical and empirical literature on local and international tax competition
in Economics. Based on this survey, we discuss whether EU countries should harmonize tax …

Обеспечение финансовой самостоятельности субъектов федерации относится к числу
трудноразрешимых проблем как отечественного, так и зарубежного бюджетного права …

In a world with high mobility of goods, capital, labor, factor inputs, or other taxable activities,
and with ample opportunities for profit shifting, tax policy is likely to have strong fiscal …

Настоящая книга посвящена исследованию правовых проблем, касающихся действия
принципа самостоятельности бюджетов в механизме защиты имущественных …