Mobile tax base as a global common

International Tax and Public Finance

Volumn 15, Issue 4, 2008, Pages 395-414

  Konrad, Kai A ^a,b  

^a WZB BERLIN SOCIAL SCIENCE CENTER   (Germany)

^b FREIE UNIVERSITÄT BERLIN   (Germany)

Author keywords

Advertising; Common pool; Home bias; Instilling preferences; Mixed strategies; Nation brands; Patriotism; Tax competition

Indexed keywords

EID: 44949161845     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1007/s10797-008-9075-y     Document Type: Article

References (62)

1. Andersson, F., & Konrad, K. A. (2001). Human capital investment and globalization in extortionary states (IZA DP No. 239)
2. (a shortened and revised version appeared as Andersson, F., & Konrad, K. A. (2003). Human capital investment and globalization in extortionary states. Journal of Public Economics, 87(7-8), 1539-1555)
3. Baye, M. R., Kovenock, D., & de Vries, C. (1992). It takes two to tango: equilibria in a model of sales. Games and Economic Behavior, 4(4), 493-510.
4. Baye, M. R., Morgan, J., & Scholten, P. (2006). Information, search, and price dispersion. In T. Hendershott (Ed.), Handbooks in information systems-economics and information systems. Amsterdam: Elsevier.
5. Benassy-Quere, A., Gobalraja, N., & Trannoy, A. (2007). Tax and public input competition. Economic Policy, 50, 385-430.
6. Besley, T., & Seabright, P. (1999). The effects and policy implications of state aids to industry: an economic analysis. Economic Policy, 28, 13-53.
7. Bhagwati, J. (1976). The brain drain. International Social Science Journal, 28, 691-729.
8. Bhagwati, J., & Dellalfar, W. (1973). The brain drain and income taxation. World Development, 1(1-2), 94-101.
9. Black, D. A., & Hoyt, W. H. (1989). Bidding for firms. American Economic Review, 79(5), 1249-1256.
10. Bucovetsky, S. (2005). Public input competition. Journal of Public Economics, 89(9-10), 1763-1787.
11. CEC (1992). Report of the committee of independent experts on company taxation. Luxembourg: Commission of the European Communities, Office of the Official Publications of the EC.
12. Che, Y.-K., & Gale, I. L. (1998). Caps on political lobbying. American Economic Review, 88(3), 643-651.
13. De Mooij, R. A., & Ederveen, S. (2003). Taxation and foreign direct investment: a synthesis of empirical research. International Tax and Public Finance, 10(6), 673-693.
14. Deneckere, R. J., Kovenock, D., & Lee, R. (1992). A model of price leadership based on consumer loyalty. Journal of Industrial Economics, 40(2), 147-156.
15. Devereux, M. P., Griffith, R., & Klemm, A. (2002). Corporate income tax reforms and international tax competition. Economic Policy, 35, 449-495.
16. Feld, L. (1997). Exit, voice and income taxes: the loyalty of voters. European Journal of Political Economy, 13, 455-478.
17. Friedman, L. (1958). Game-theory models in the allocation of advertising expenditures. Operations Research, 6(5), 699-709.
18. Fuest, C. (1995). Interjurisdictional competition and public expenditure: is tax co-ordination counterproductive? FinanzArchiv N.F., 52(4), 478-496.
19. Fuest, C., & Huber, B. (1999). Can tax coordination work? FinanzArchiv N.F., 56(3-4), 443-458.
20. Fuest, C., Huber, B., & Mintz, J. (2005). Capital mobility and tax competition. Foundations and Trends in Microeconomics, 1(1), 1-62.
21. Gordon, R. H. (1986). Taxation of investment and savings in a world economy. American Economic Review, 76(5), 1086-1102.
22. Gordon, R. H. (1992). Can capital income taxes survive in open economies? Journal of Finance, 47(3), 1159-1180.
23. Hadar, J., & Russell, W. R. (1969). Rules for ordering uncertain prospects. American Economic Review, 59(1), 25-34.
24. Hartman, D. G. (1984). Tax policy and foreign direct investment in the United States. National Tax Journal, 37(4), 475-487.
25. Hohaus, B., Konrad, K. A., & Thum, M. (1994). Too much conformity-a Hotelling model of local public goods supply. Economics Letters, 44(3), 295-299.
26. Jayet, H., & Paty, S. (2006). Capital indivisibility and tax competition: Are there too many business areas when some of them are empty? Journal of Urban Economics, 60(3), 399-417.
27. Justman, M., Thisse, J.-F., & van Ypersele, T. (2002). Taking the bite out of fiscal competition. Journal of Urban Economics, 52(2), 294-315.
28. Justman, M., Thisse, J.-F., & van Ypersele, T. (2005). Fiscal competition and regional differentiation. Regional Science and Urban Economics, 35(6), 848-861.
29. Keen, M. J. (1998). Vertical tax externalities in the theory of fiscal federalism. IMF Staff Papers, 45(3), 454-485.
30. Keen, M. J., & Kotsogiannis, C. (2002). Does federalism lead to excessively high taxes? American Economic Review, 92(1), 363-370.
31. Keen, M. J., & Marchand, M. (1997). Fiscal competition and the pattern of public spending. Journal of Public Economics, 66(1), 33-53.
32. Kind, H. J., Knarvik, K. H. M., & Schjelderup, G. (2000). Competing for capital in a 'lumpy' world. Journal of Public Economics, 78(3), 253-274.
33. Mansoorian, A., & Myers, G. M. (1993). Attachment to home and efficient purchases of population in a fiscal externality economy. Journal of Public Economics, 52(1), 117-132.
34. Marceau, N., Mongrain, S., & Wilson, J. D. (2007). Why do most countries set high tax rates on capital? (Unpublished manuscript). Michigan State University.
35. Marchand, M., Pestieau, P., & Sato, M. (2003). Can partial fiscal coordination be welfare worsening? A model of tax competition. Journal of Urban Economics, 54(3), 451-458.
36. Matsumoto, M. (2000). A note on the composition of public expenditure under capital tax competition. International Tax and Public Finance, 7(6), 691-697.
37. Matsumoto, M. (2004). The mix of public inputs under tax competition. Journal of Urban Economics, 56(2), 389-396.
38. Menezes, F. M. (2003). An auction theoretical approach to fiscal wars. Social Choice and Welfare, 20(1), 155-166.
39. Narasimhan, C. (1988). Competitive promotional strategies. Journal of Business, 61(4), 427-449.
40. Ogura, L. M. (2006). A note on tax competition, attachment to home, and underprovision of public goods. Journal of Urban Economics, 59(2), 252-258.
41. Peralta, S., & van Ypersele, T. (2006). Coordination of capital taxation among asymmetric countries. Regional Science and Urban Economics, 36(6), 708-726.
42. Raymond, R. (1973). The interregional brain drain and public education. Growth and Change, 4(3), 28-34.
43. Rose, A. K. (2007). The foreign service and foreign trade: embassies as export promotion. World Economy, 30(1), 22-38.
44. Roy, S. (2000). Strategic segmentation of a market. International Journal of Industrial Organization, 18(8), 1279-1290.
45. Schmalensee, R. (1976). A model of promotional competition in oligopoly. Review of Economic Studies, 43(3), 493-507.
46. Sinn, H.-W. (1984). Common property resources, storage facilities and ownership structures: a Cournot model of the oil market. Economica, 51(203), 235-252.
47. Sinn, H.-W. (1990). Tax harmonization and tax competition in Europe. European Economic Review, 34(23), 489-504.
48. Sinn, H.-W. (1997). The selection principle and market failure in systems competition. Journal of Public Economics, 66(2), 247-274.
49. Sørensen, P. B. (2007). Can capital income taxes survive? And should they? CESifo Economic Studies, 53(2), 172-228.
50. Stewart, K., & Webb, M. (2006). International competition in corporate taxation: evidence from the OECD time series. Economic Policy, 45, 153-201.
51. Taylor, L. (1992). Infrastructural competition among jurisdictions. Journal of Public Economics, 49(2), 241-259.
52. Varian, H. (1980). A model of sales. American Economic Review, 70(4), 651-659.
53. Wehke, S. (2006). Tax competition and partial coordination. FinanzArchiv N.F., 62(3), 416-436.
54. Wildasin, D. E. (1988). Nash equilibria in models of fiscal competition. Journal of Public Economics, 35(2), 229-240.
55. Wildasin, D. E., & Wilson, J. D. (2004). Capital tax competition: bane or boon. Journal of Public Economics, 88(6), 1065-1091.
56. Wilson, J. D. (1986). A theory of interregional tax competition. Journal of Urban Economics, 19(3), 296-315.
57. Wilson, J. D. (1999). Theories of tax competition. National Tax Journal, 52(2), 269-304.
58. Wilson, J. D. (2005). Welfare-improving competition for mobile capital. Journal of Urban Economics, 57(1), 1-18.
59. Wrede, M. (1997). Tax competition and federalism: The underprovision of local public goods. FinanzArchiv N.F., 54(4), 494-515.
60. Wrede, M. (1999). Tragedy of the fiscal common?: Fiscal stock externalties in a leviathan model of federalism. Public Choice, 101(3-4), 177-193.
61. Wrede, M. (2000). Shared tax sources and public expenditures. International Tax and Public Finance, 7(2), 163-175.
62. Zodrow, G. R., & Mieszkowski, P. (1986). Pigou, Tiebout, property taxation, and the underprovision of local public goods. Journal of Urban Economics, 19(3), 356-370.