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Theories of Tax Competition
Abstract
A central message of the tax competition literature is that independent governments engage in wasteful competition for scarce capital through reductions in tax rates and public expenditure levels. This paper discusses many of the contributions to this literature, ranging from early demonstrations of wasteful tax competition to more recent contributions that identify efficiencyenhancing roles for competition among governments. Such roles involve considerations not present in earlier models, including imperfectly-competitive market structures, government commitment problems, and political economy considerations.
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Cites
A Pure Theory of Local Expenditures
Tiebout, C. M. (1956) · Journal of Political Economy · doi:10.1086/257839 · Cited by 13,222
Cited by
Agglomeration, integration and tax harmonisation
Baldwin, R. E., & Krugman, P. (2004) · European Economic Review · doi:10.1016/s0014-2921(02)00318-5 · Cited by 760
Second generation fiscal federalism: The implications of fiscal incentives
Weingast, B. R. (2009) · Journal of Urban Economics · doi:10.1016/j.jue.2008.12.005 · Cited by 710
Reviving Leviathan: Fiscal Federalism and the Growth of Government
Rodden, J. (2003) · International Organization · doi:10.1017/s0020818303574021 · Cited by 462
Taxation and International Migration of Superstars: Evidence from the European Football Market
Kleven, H. J., Landais, C., & Saez, E. (2013) · American Economic Review · doi:10.1257/aer.103.5.1892 · Cited by 381
Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries
Zee, H. H., Stotsky, J. G., & Ley, E. (2002) · World Development · doi:10.1016/s0305-750x(02)00050-5 · Cited by 318
Metadata
- Authors
- Wilson, J. D.
- Venue
- National Tax Journal
- Publisher
- University of Chicago Press
- Published
- 1999-06-01
- Volume
- 52
- Issue
- 2
- Pages
- 269-304
- ISSN
- 0028-0283 (ISSN-L)
- 1944-7477
- OpenAlex
- W1583040418
- Cited by
- 1,653
- References
- 1
- FWCI
- 197.18
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
