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Public Good Differentiation and the Intensity of Tax Competition
(Vanderbilt University, 2007)
We show that, in a setting where tax competition promotes efficiency, variation in the extent to which firms can use public goods to reduce costs brings about a reduction in the intensity of tax competition. This in turn ...
Relaxing Tax Competition through Public Good Differentiation
(Vanderbilt University, 2006)
This paper argues that, because governments are able to relax tax competition through public good differentiation, traditionally high-tax countries have continued to set taxes at a relatively high rate even as markets have ...