Essays on Tax Competition

Essays on Tax Competition

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The evidence in the theoretical literature and in the empirical essays provided in this dissertation indicates that governments are able to extract rents from individuals in the presence of factor immobility aspects. This allows for a gap to exist between tax rates across jurisdictions. While this allows the tax rate to remain higher in the jurisdiction with the advantage, whether from agglomerations or a preference for the jurisdiction, the race to the bottom effect is not immediately clear. The jurisdiction without the ability to extract rent may in fact compete more aggressively for the mobile factor and increase the race to the bottom. The gap between rates may remain, but both tax rates may be competed even faster toward the bottom.The evidence in the theoretical literature and in the empirical essays provided in this dissertation indicates that governments are able to extract rents from individuals in the presence of factor immobility aspects.


Title:Essays on Tax Competition
Author:
Publisher:ProQuest - 2006
ISBN-13:

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