Policy Responses to Tax Competition
University of Chicago Press (Verlag)
978-0-226-83859-5 (ISBN)
Policy Responses to Tax Competition provides an in-depth exploration of how jurisdictions design taxes on mobile economic factors. Tax competition between jurisdictions that seek to attract businesses and residents presents both opportunities and challenges. It can foster government efficiency and provide a counterweight to lobbying for increased spending, but it can also result in inefficiently low tax rates and revenue shortfalls as jurisdictions vie for tax bases. This volume examines the economic drivers and consequences of tax competition and presents empirical evidence on its effects.
Divided into three parts, the book first reviews existing research on the determinants and consequences of tax competition and related policy initiatives such as development incentives. The second section focuses on specific policies, such as the Kansas-Missouri noncompete pact and international measures like the OECD’s Base Erosion and Profit Shifting initiative, that are designed to limit tax competition. It also considers the economic responses to these policies, the distributional impact of competition-reducing policies, and potential strategic reactions of other governments. The final section presents case studies of the effects of various policies, including inter-municipal cooperation in France and corporate tax equalization in Switzerland.
Altogether, this volume provides new insights into the nature of inter-jurisdictional tax competition and the range of potential responses available to jurisdictions at various levels in federal systems.
David R. Agrawal is professor of economics and professor of law at the University of California, Irvine. James M. Poterba is the Mitsui Professor of Economics at MIT and president and CEO of the NBER. Owen M. Zidar is professor of economics and public affairs at Princeton University and a research associate of the NBER.
Introduction
David R. Agrawal, James M. Poterba, and Owen M. Zidar
1. Open Economy Public Finance: Competition Among Governments
David E. Wildasin
2. Subsidy Competition as an Auction
Cailin Slattery
3. Limits to Competition: Strategies for Promoting Jurisdictional Cooperation
David R. Agrawal
4. Wayfair: A Step Toward the Destination, but Sales Tax Competition Remains
Donald Bruce, William F. Fox, and Alannah M. Shute
Comment: Alan J. Auerbach
5. Interjurisdictional Competition and Coordination: Evidence from Kansas City
Donghyuk Kim
Comment: Cailin Slattery
6. Fiscal Federalism and the Role of the Income Tax
Roger Gordon
Comment: James R. Hines Jr.
7. Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence
Jeffrey Clemens and Stan Veuger
Comment: Brian Knight
8. Intermunicipal Cooperation in France and Related Tax Issues
Marie-Laure Breuillé and Pascale Duran-Vigneron
Comment: Stefanie Stantcheva
9. Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland
Teemu Lyytikäinen
Comment: Leah Brooks
10. Competition, Harmonization, and Redistribution: Corporate Taxes in Switzerland
Marius Brülhart, Marko Köthenbürger, Matthias Krapf, Raphaël Parchet, Kurt Schmidheiny, and David Staubli
Comment: Jan K. Brueckner
Author Index
Subject Index
| Erscheinungsdatum | 23.10.2025 |
|---|---|
| Reihe/Serie | National Bureau of Economic Research Conference Report |
| Zusatzinfo | 32 halftones, 27 line drawings, 42 tables |
| Sprache | englisch |
| Maße | 152 x 229 mm |
| Gewicht | 794 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
| Wirtschaft ► Betriebswirtschaft / Management | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-226-83859-5 / 0226838595 |
| ISBN-13 | 978-0-226-83859-5 / 9780226838595 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
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