Tax competition and Leviathan

European Economic Review

Volumn 40, Issue 1 SPEC. ISS., 1996, Pages 113-134

  Edwards, Jeremy ^a   Keen, Michael ^b,c  

^a UNIVERSITY OF CAMBRIDGE   (United Kingdom)

^b UNIVERSITY OF ESSEX   (United Kingdom)

^c INSTITUTE FOR FISCAL STUDIES   (United Kingdom)

Author keywords

International taxation; Public choice; Tax competition

Indexed keywords

EID: 0042376680     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/0014-2921(95)00057-7     Document Type: Article

References (22)

1. Ballard, C.L. and D. Fullerton, 1992, Distortionary taxes and the provision of public goods, Journal of Economic Perspectives 6, 117-131.
2. Brennan, G. and J.M. Buchanan, 1980, The power to tax: Analytical foundations of a fiscal constitution (Cambridge University Press, Cambridge).
3. Browning, E.K., 1987, On the marginal welfare cost of taxation, American Economic Review 77, 11-23.
4. Bucovetsky, S., 1991, Asymmetric tax competition, Journal of Urban Economics 30, 167-181.
5. Edwards, J.S.S. and M.J. Keen, 1994, Tax competition and Leviathan, Working paper W94/7 (Institute for Fiscal Studies, London).
6. Fullerton, D., 1991, Reconciling recent estimates of the marginal welfare cost of taxation, American Economic Review 81, 302-308.
7. Hausman, J.A., 1981, Labor supply, in: H.J. Aaron and J.A. Pechman, eds., How taxes affect economic behaviour (Brookings Institution, Washington DC).
8. Hicks, J.R., 1939, Value and capital (2nd edition) (Clarendon Press, Oxford).
9. Kanbur, R. and M.J. Keen, 1993, Jeux sans frontières: Tax competition and tax coordination when countries differ in size, American Economic Review 83, 877-892.
10. Kay, J.A., 1980, The deadweight loss from a tax system, Journal of Public Economics 13, 111-119.
11. Kehoe, P.J., 1989, Policy cooperation among benevolent governments may be undesirable, Review of Economic Studies 56, 289-296.
12. Mintz, J. and H. Tulkens, 1986, Commodity tax competition between member states of a federation: Equilibrium and efficiency, Journal of Public Economics 29, 133-172.
13. Oates, W.E., 1972, Fiscal federalism (Harcourt Brace Jovanovich, New York).
14. Oates, W.E., 1985, Searching for Leviathan: An empirical study, American Economic Review 75, 748-757.
15. Owens, J., 1993, Globalisation: The implications for tax policies, Fiscal Studies 14, 21-44.
16. Persson, T. and G. Tabellini, 1992, The politics of 1992: Fiscal policy and European integration, Review of Economic Studies 59, 689-701.
17. Sinn, H.W., 1994, How much Europe? Subsidiarity, centralization and fiscal competition, Scottish Journal of Political Economy 41, 85-107.
18. Sørenson, P.B., 1994, From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries, International Tax and Public Finance 1, 57-79.
19. Tikka, K.S., 1993, Flat-rate taxation of capital income as a reaction to international tax competition, in: S. Honkapohja, ed., Economic policy issues in financial integration (Hakapaino Oy, Helsinki).
20. UK Treasury, 1988, Taxation in the single market: A market-based approach (UK Treasury Press Office, London).
21. Wildasin, D., 1989, Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy, Journal of Urban Economics 25, 193-212.
22. Zodrow, R.G. and P. Mieszkowski, 1986, Pigou, Tiebout, property taxation and the underprovision of local public goods, Journal of Urban Economics 19, 356-370.