Follow the leader ? Evidence on European and US tax competition, Departmental working papers, pp.2002-2028, 2002. ,
Taxing Corporate Income, 2008. ,
Why pay more ? Corporate tax avoidance through transfer pricing in OECD countries, Journal of Public Economics, vol.87, pp.2225-2252, 2003. ,
Learning to Tax ?-Interjurisdictional Tax Competition under Incomplete Information, pp.2015-2024, 2015. ,
Vertical externalities in tax setting : evidence from gasoline and cigarettes, Journal of Public Economics, vol.70, issue.3, pp.383-398, 1998. ,
Strategic nonlinear income tax competition with perfect labor mobility, Games and Economic Behavior, vol.82, pp.292-311, 2013. ,
E¢ ciency and the Optimal Direction of Federal-State Transfers, International Tax and Public Finance, vol.3, issue.2, pp.137-155, 1996. ,
The Impact of Corporate Taxes on R&D and Patent Holdings, 2012. ,
Towards a Predictive Theory of Intergovernmental Grants, 1971. ,
, Papers and Proceedings of the Eighty-Third Annual Meeting of the, vol.61, pp.440-448, 1971.
Towards a constitution for Leviathan, Journal of Public Economics, vol.8, pp.255-273, 1977. ,
The Determinants of Municipal Tax Rates in British Columbia, Canadian Journal of Economics, vol.33, pp.695-714, 2000. ,
Globalisation, capital mobility and tax competition : Theory and evidence for OECD countries, European Journal of Political Economy, vol.18, issue.4, pp.695-716, 2002. ,
Do Local Governments Engage in Strategic Property-Tax Competition ?, National Tax Journal, vol.54, issue.2, pp.203-230, 2001. ,
Strategic Interaction Among Governments : An Overview of Empirical Studies, International Regional Science Review, vol.26, issue.2, pp.175-188, 2003. ,
Vertical Versus Horizontal Tax Externalities : An Empirical Test. CEPR, Discussion Paper No, 2004. ,
Asymmetric tax competition, Journal of Urban Economics, vol.30, issue.2, pp.167-181, 1991. ,
Yardstick competition and partial coordination : Exploring the empirical distribution of local business tax rates, Journal of Economic Behavior & Organization, vol.124, pp.178-201, 2016. ,
Tax competition among Eastern and Western European countries : With whom do countries compete, Economic Systems, vol.32, pp.307-325, 2008. ,
State-Federal Resource Tax Rivalry : the Queensland Railway and the Federal Export Tax, Economic Record, vol.58, pp.235-241, 1982. ,
Can Lower Tax Rates Be Bought ? Business Rent-Seeking And Tax Competition Among U.S. States, National Tax Journal, vol.63, issue.4, pp.967-93, 2010. ,
Financing the EU budget ; Moving forward or backwards, 2014. ,
Tax-motivated transfer pricing and US intra?rm trade prices, Journal of Public Economics, vol.87, pp.2207-2223, 2003. ,
Vertical Fiscal Externalities in a Federation, Journal of Public Economics, vol.87, pp.917-930, 2003. ,
Tax competition in an expanding European Union, pp.2008-2019, 2008. ,
What do we know about corporate tax competition ?, National Tax Journal, vol.66, pp.745-774, 2013. ,
The impact of taxation on the location of capital, ?rms and pro?t : a survey of empirical evidence, 2007. ,
Do Countries Compete over Corporate Tax Rates ?, Journal of Public Economics, vol.92, issue.6, pp.1210-1235, 2008. ,
Horizontal and Vertical Indirect Tax Competition : Theory and Some Evidence From The USA, CEPR iscussion Paper, issue.4470, 2004. ,
Tax competition reconsidered, Journal of Public Economic Theory P, vol.3, pp.391-423, 2007. ,
Tax Competition Between Asymmetrically Informed Governments, Working Paper CERAS-ENPC, pp.0-03, 2000. ,
The Dilemma of Tax Competition : How (Not) to Attract (Ine¢ cient) Firms ?, p.68, 2004. ,
Corporate taxes and the location of intangible assets within multinational ?rms, Journal of Public Economics, vol.95, pp.691-707, 2011. ,
Saving taxes through foreign plant ownership, Journal of International Economics, vol.81, pp.99-108, 2010. ,
Vertical tax competition and consumption externalities in a federation with lobbying, Journal of Public Economics, vol.96, pp.295-305, 2012. ,
Vertical Income Tax Externalities and Fiscal Interdependence : evidence from the US, Regional Science and Urban Economics, vol.31, pp.247-272, 2001. ,
Tax Setting in a Federal System : The Case of Personal Income Taxation in Canada, International Tax and Public Finance, vol.9, pp.235-257, 2002. ,
Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments, International Tax and Public Finance, vol.9, pp.121-141, 2002. ,
URL : https://hal.archives-ouvertes.fr/hal-02878035
Shared tax sources in a Leviathan model of federalism, Public Finance Quarterly, vol.16, issue.1, pp.66-77, 1988. ,
Capital Mobility, Agglomeration and Corporate Tax Rates : Is the Race to the Bottom for Real, CESifo Economic Studies, vol.53, issue.2, pp.263-293, 2007. ,
The relationship between state income taxes and local property taxes : education ?nance in New Jersey, National Tax Journal, vol.51, issue.2, pp.219-238, 1998. ,
Tax competition and tax structure in open federal economies : Evidence from OECD countries with implications for the European Union, European Economic Review, vol.46, pp.357-374, 2002. ,
Taxes, tari¤s and transfer pricing in multinational corporate decision making, Review of Economics and Statistics, vol.68, pp.285-293, 1991. ,
Redistributive taxation, multinational enterprises, and economic integration, European Journal of Political Economy, vol.24, issue.1, pp.249-255, 2008. ,
Tax competition in a simple model with heterogeneous ?rms : How larger markets reduce pro?t taxes, International Economic Review, vol.54, issue.2, pp.665-692, 2013. ,
An Empirical Analysis of Intergovernmental Tax Interaction : The Case of Business Income Taxes in Canada, Canadian Journal of Economics, vol.34, issue.2, pp.481-503, 2001. ,
Rate Cutting Tax Reforms and Corporate Tax Competition in Europe, Economics & Politics, vol.22, issue.3, pp.498-518, 2010. ,
Will Social Welfare Expenditures Survive Tax Competition, Oxford Review of Economic Policy, vol.22, pp.330-348, 2006. ,
Lessons from behavioral responses tro international taxation, National Tax Journal, vol.52, issue.2, pp.305-322, 1999. ,
Fiscal paradise : foreign tax havens and American business, Quarterly Journal of Economics, vol.109, pp.149-182, 1994. ,
Tax Competition : A Review of the Theory, Ministry of Foreign A¤airs, p.26, 2002. ,
The Welfare E¤ects of Tax Competition Reconsidered : Politicians and Political Institutions, The Economic Journal, vol.119, issue.539, pp.1143-1161, 2009. ,
Income Redistribution in a Federal System, American Economic Review, vol.78, issue.3, pp.570-573, 1988. ,
Corporate Taxation and the Choice of Patent Location within Multinational Firms, IMF Sta¤ Papers, vol.45, issue.3, pp.454-484, 1998. ,
Does Federalism Lead to Excessively High Taxes, American Economic Review, vol.92, pp.363-370, 2002. ,
Leviathan and Capital Tax Competition in Federations, Journal of Public Economic Theory, vol.5, issue.2, pp.177-199, 2003. ,
Tax Competition in Federations and the Welfare Consequences of Decentralization, Journal of Urban Economics, vol.56, issue.3, pp.397-407, 2004. ,
Tax Competition and Tax Coordination in the European Union : A Survey, Economics Working Paper Series, vol.1427 ,
Are corporate taxes racing to the bottom in the European Union, Graduate Institute of International Studies WP, 2005. ,
Les interactions ?scales verticales à la lumière de la théorie des multiprincipaux, Recherches Economiques de Louvain, vol.78, issue.1, 2012. ,
The Theory of Incentives : The Principal-Agent Model, 2002. ,
A Theory of Incentives in Procurement and Regulation, 1993. ,
The political economy of capital market integration and tax competition, European Journal of Political Economy, vol.26, pp.475-487, 2010. ,
On The Tax Schedule Nash Equilibria Of A Fiscal Competition Games II : The Large Investor's Case. mimeo, 1993. ,
On The Tax Schedule Nash Equilibria Of A Fiscal Competition Games I : The Case of a Continuum of Investors. mimeo, 1994. ,
Budget européen : le poison du juste retour. Notre Europe, Etudes et Recherches 41, 2005. ,
Negotiating the medium-term ?nancial perspectives in the enlarged EU : The future of the European budget. Revue de l'OFCE, Numéro spécial "Elargissement de l'UE, pp.176-189, 2004. ,
Optimal Control Theory and Static Optimization in Economics, 1992. ,
Capital mobility, tax competition, and lobbying for redistributive capital taxation, European Journal of Political Economy, vol.14, issue.2, pp.265-279, 1998. ,
Multi-principaux avec anti-sélection, Annales d'Economie et de Statistique, vol.28, pp.1-37, 1992. ,
The multiprincipal nature of government, European Economic Review, vol.40, pp.673-685, 1996. ,
URL : https://hal.archives-ouvertes.fr/hal-02688299
Multi-Contracting Mechanism Design, Advances in Economic Theory Proceedings of theWorld Congress of the, 2007. ,
The Taxation and the Revelation Principles under Common Agency, Econometrica, vol.70, pp.1659-1673, 2002. ,
Contractual Externalities and Common Agency Equilibria, Advances in Theoretical Economics, 2003. ,
Market Participation under Delegated and Intrinsic Common Agency Games. mimeo, 2004. ,
An essay on ?scal federalism, Journal of Economic Literature, vol.37, pp.1120-1149, 1999. ,
Strategic tax competition ; implications of national ownership, European Economic Review, vol.81, pp.253-277, 2001. ,
Multinationals, tax competition and outside options, Journal of Public Economics, vol.95, pp.1579-1588, 2011. ,
What Drives Corporate Tax Rates Down ? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks, The Scandinavian Journal of Economics, vol.113, issue.3, pp.579-602, 2011. ,
Three principles of competitive nonlinear pricing, Journal of Mathematical Economics, vol.39, pp.63-109, 2003. ,
Endogenizing governments' objectives in tax competition, Regional Science and Urban Economics, vol.43, pp.570-578, 2013. ,
The Politics of 1992 : Fiscal Policy and European Integration, The Review of Economic Studies, vol.59, issue.4, pp.689-701, 1992. ,
Common Agency and the Revelation Principle, Econometrica, vol.69, issue.5, pp.1349-1372, 2001. ,
Tax competition in federations revisited, Economics Letters, vol.123, pp.104-107, 2014. ,
Why Is There No Race to the Bottom in Capital Taxation, International Studies Quarterly, vol.53, pp.761-786, 2009. ,
Tax competition among European countries. Does the EU matter ?, European Journal of Political Economy, vol.34, pp.353-371, 2014. ,
Corporate tax in Europe : Towards convergence ?, Economics Letters, vol.134, pp.9-12, 2015. ,
How elastic are national corporate income tax bases in OECD countries ? The role of domestic and foreign tax rates, Canadian Economics Association, vol.45, issue.2, pp.632-671, 2012. ,
Interaction between Horizontal and Vertical Tax Competition : Theory and Evidence, 2003. ,
The Taxation Principle and Multitime Hamilton-Jacobi Equations, Journal of Mathematical Economics, vol.14, pp.113-128, 1989. ,
Horizontal Competition Among Governments, Chapters, in : Handbook of Fiscal Federalism, 2006. ,
The Interaction of Federal and Provincial Taxes on Business. Working Paper Technical Committee on Business Taxation, pp.96-107, 1996. ,
, Fiscal Competition, IMF Working Paper N2005-05, 2005.
Theories of Tax Competition, National Tax Journal, vol.52, pp.269-304, 1999. ,
Capital Tax Competition : Bane or Boon, Journal of Public Economics, vol.88, pp.1065-1091, 2004. ,
Public good di¤erentiation and the intensity of tax competition, Journal of Public Economics, vol.92, pp.1105-1121, 2008. ,
Pigou, Tiebout, and the Underprovision of Local Public Goods, Journal of Urban Economics, vol.19, pp.356-370, 1986. ,