R. Altshuler and T. Goodspeed, Follow the leader ? Evidence on European and US tax competition, Departmental working papers, pp.2002-2028, 2002.

A. Auerbach, M. Devereux, and H. Simpson, Taxing Corporate Income, 2008.

E. J. Bartelsman and R. Beetsma, Why pay more ? Corporate tax avoidance through transfer pricing in OECD countries, Journal of Public Economics, vol.87, pp.2225-2252, 2003.

J. Becker and R. Davies, Learning to Tax ?-Interjurisdictional Tax Competition under Incomplete Information, pp.2015-2024, 2015.

T. Besley and H. Rosen, Vertical externalities in tax setting : evidence from gasoline and cigarettes, Journal of Public Economics, vol.70, issue.3, pp.383-398, 1998.

F. Bierbrauera, B. Craig, and J. Weymark, Strategic nonlinear income tax competition with perfect labor mobility, Games and Economic Behavior, vol.82, pp.292-311, 2013.

R. Boadway and M. Keen, E¢ ciency and the Optimal Direction of Federal-State Transfers, International Tax and Public Finance, vol.3, issue.2, pp.137-155, 1996.

T. Böhm, T. Karkinsky, and N. Riedel, The Impact of Corporate Taxes on R&D and Patent Holdings, 2012.

D. Bradford and W. Oates, 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.

G. Brennan and J. M. Buchanan, Towards a constitution for Leviathan, Journal of Public Economics, vol.8, pp.255-273, 1977.

C. Brett and J. Pinske, The Determinants of Municipal Tax Rates in British Columbia, Canadian Journal of Economics, vol.33, pp.695-714, 2000.

L. Bretschger and F. Hettich, 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.

J. Brueckner, Do Local Governments Engage in Strategic Property-Tax Competition ?, National Tax Journal, vol.54, issue.2, pp.203-230, 2001.

J. Brueckner, Strategic Interaction Among Governments : An Overview of Empirical Studies, International Regional Science Review, vol.26, issue.2, pp.175-188, 2003.

M. Brülhart and M. Jametti, Vertical Versus Horizontal Tax Externalities : An Empirical Test. CEPR, Discussion Paper No, 2004.

S. Bucovetsky, Asymmetric tax competition, Journal of Urban Economics, vol.30, issue.2, pp.167-181, 1991.

T. Buettner and A. Von-schwerin, 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.

A. Cassette and S. Paty, Tax competition among Eastern and Western European countries : With whom do countries compete, Economic Systems, vol.32, pp.307-325, 2008.

J. Cassing and A. Hillman, State-Federal Resource Tax Rivalry : the Queensland Railway and the Federal Export Tax, Economic Record, vol.58, pp.235-241, 1982.

R. Chirinko and D. Wilson, 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.

K. A. Clausing, Tax-motivated transfer pricing and US intra?rm trade prices, Journal of Public Economics, vol.87, pp.2207-2223, 2003.

B. Dahlby and L. Wilson, Vertical Fiscal Externalities in a Federation, Journal of Public Economics, vol.87, pp.917-930, 2003.

R. Davies and J. Voget, Tax competition in an expanding European Union, pp.2008-2019, 2008.

M. Devereux and S. Loretz, What do we know about corporate tax competition ?, National Tax Journal, vol.66, pp.745-774, 2013.

M. Devereux, The impact of taxation on the location of capital, ?rms and pro?t : a survey of empirical evidence, 2007.

M. Devereux, B. Lockwood, and M. Redoano, Do Countries Compete over Corporate Tax Rates ?, Journal of Public Economics, vol.92, issue.6, pp.1210-1235, 2008.

M. Devereux, B. Lockwood, and M. Redoano, Horizontal and Vertical Indirect Tax Competition : Theory and Some Evidence From The USA, CEPR iscussion Paper, issue.4470, 2004.

A. Dhillon, M. Wooders, and B. Zissimos, Tax competition reconsidered, Journal of Public Economic Theory P, vol.3, pp.391-423, 2007.

K. Diaw and J. Pouyet, Tax Competition Between Asymmetrically Informed Governments, Working Paper CERAS-ENPC, pp.0-03, 2000.

K. Diaw and J. Pouyet, The Dilemma of Tax Competition : How (Not) to Attract (Ine¢ cient) Firms ?, p.68, 2004.

M. Dischinger and N. Riedel, Corporate taxes and the location of intangible assets within multinational ?rms, Journal of Public Economics, vol.95, pp.691-707, 2011.

P. Egger, W. Eggert, and H. Winner, Saving taxes through foreign plant ownership, Journal of International Economics, vol.81, pp.99-108, 2010.

A. Esteller-moré, U. Galmarini, and L. Rizzo, Vertical tax competition and consumption externalities in a federation with lobbying, Journal of Public Economics, vol.96, pp.295-305, 2012.

A. Esteller-moré and A. Solé-ollé, Vertical Income Tax Externalities and Fiscal Interdependence : evidence from the US, Regional Science and Urban Economics, vol.31, pp.247-272, 2001.

A. Esteller-moré and A. Solé-ollé, 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.

L. Flochel and T. Madiès, 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

M. Flowers, Shared tax sources in a Leviathan model of federalism, Public Finance Quarterly, vol.16, issue.1, pp.66-77, 1988.

H. Garretsen and J. Peeters, 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.

T. Goodspeed, 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.

T. Goodspeed, 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.

H. Grubert and J. Mutti, Taxes, tari¤s and transfer pricing in multinational corporate decision making, Review of Economics and Statistics, vol.68, pp.285-293, 1991.

A. Hau-?er, A. Klemm, and G. Schjelderup, Redistributive taxation, multinational enterprises, and economic integration, European Journal of Political Economy, vol.24, issue.1, pp.249-255, 2008.

A. Hau-?er and F. Stähler, 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.

M. Hayashi and R. Boadway, 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.

F. Heinemann, M. Overesch, and J. Rincke, Rate Cutting Tax Reforms and Corporate Tax Competition in Europe, Economics & Politics, vol.22, issue.3, pp.498-518, 2010.

J. R. Hines, Will Social Welfare Expenditures Survive Tax Competition, Oxford Review of Economic Policy, vol.22, pp.330-348, 2006.

J. R. Hines, Lessons from behavioral responses tro international taxation, National Tax Journal, vol.52, issue.2, pp.305-322, 1999.

J. R. Hines and E. M. Rice, Fiscal paradise : foreign tax havens and American business, Quarterly Journal of Economics, vol.109, pp.149-182, 1994.

E. Janeba and G. Schjelderup, Tax Competition : A Review of the Theory, Ministry of Foreign A¤airs, vol.21, 2002.

E. Janeba and G. Schjelderup, The Welfare E¤ects of Tax Competition Reconsidered : Politicians and Political Institutions, The Economic Journal, vol.119, issue.539, pp.1143-1161, 2009.

R. Johnson, Income Redistribution in a Federal System, American Economic Review, vol.78, issue.3, pp.570-573, 1988.

T. Karkinsky and N. Riedel, Corporate Taxation and the Choice of Patent Location within Multinational Firms, IMF Sta¤ Papers, vol.45, issue.3, pp.454-484, 1998.

M. Keen and C. Kotsogiannis, Does Federalism Lead to Excessively High Taxes, American Economic Review, vol.92, pp.363-370, 2002.

M. Keen and C. Kotsogiannis, Leviathan and Capital Tax Competition in Federations, Journal of Public Economic Theory, vol.5, issue.2, pp.177-199, 2003.

M. Keen and C. Kotsogiannis, Tax Competition in Federations and the Welfare Consequences of Decentralization, Journal of Urban Economics, vol.56, issue.3, pp.397-407, 2004.

C. Loretz, S. , and H. Winner, Tax Competition and Tax Coordination in the European Union : A Survey, Economics Working Paper Series, vol.1427

S. Krogstrup, Are corporate taxes racing to the bottom in the European Union, Graduate Institute of International Studies WP, 2005.

F. Lachet-touya, Les interactions ?scales verticales à la lumière de la théorie des multiprincipaux, Recherches Economiques de Louvain, vol.78, issue.1, 2012.

J. La¤ont and D. Martimort, The Theory of Incentives : The Principal-Agent Model, 2002.

J. La¤ont and J. Tirole, A Theory of Incentives in Procurement and Regulation, 1993.

Y. Lai, The political economy of capital market integration and tax competition, European Journal of Political Economy, vol.26, pp.475-487, 2010.

D. Laussel and M. L. Breton, On The Tax Schedule Nash Equilibria Of A Fiscal Competition Games II : The Large Investor's Case. mimeo, 1993.

D. Laussel and M. L. Breton, On The Tax Schedule Nash Equilibria Of A Fiscal Competition Games I : The Case of a Continuum of Investors. mimeo, 1994.

D. Léonard and N. Van-long, Optimal Control Theory and Static Optimization in Economics, 1992.

O. Lorz, Capital mobility, tax competition, and lobbying for redistributive capital taxation, European Journal of Political Economy, vol.14, issue.2, pp.265-279, 1998.

D. Martimort, Multi-Contracting Mechanism Design, Advances in Economic Theory Proceedings of the World Congress of the, 2007.

D. Martimort and L. Stole, The Taxation and the Revelation Principles under Common Agency, Econometrica, vol.70, pp.1659-1673, 2002.

D. Martimort and L. Stole, Contractual Externalities and Common Agency Equilibria, Advances in Theoretical Economics, 2003.

D. Martimort and L. Stole, Market Participation under Delegated and Intrinsic Common Agency Games. mimeo, 2004.

W. E. Oates, An essay on ?scal federalism, Journal of Economic Literature, vol.37, pp.1120-1149, 1999.

T. Olsen and P. Osmundsen, Strategic tax competition ; implications of national ownership, European Economic Review, vol.81, pp.253-277, 2001.

T. Olsen and P. Osmundsen, Multinationals, tax competition and outside options, Journal of Public Economics, vol.95, pp.1579-1588, 2011.

M. Overesch and J. Rincke, 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.

F. Page and P. Monteiro, Three principles of competitive nonlinear pricing, Journal of Mathematical Economics, vol.39, pp.63-109, 2003.

R. Pal and A. Sharma, Endogenizing governments' objectives in tax competition, Regional Science and Urban Economics, vol.43, pp.570-578, 2013.

T. Persson and G. Tabellini, The Politics of 1992 : Fiscal Policy and European Integration, The Review of Economic Studies, vol.59, issue.4, pp.689-701, 1992.

M. Peters, Common Agency and the Revelation Principle, Econometrica, vol.69, issue.5, pp.1349-1372, 2001.

J. Pi and Y. Zhou, Tax competition in federations revisited, Economics Letters, vol.123, pp.104-107, 2014.

T. Plümper, V. Troeger, and H. Winner, Why Is There No Race to the Bottom in Capital Taxation, International Studies Quarterly, vol.53, pp.761-786, 2009.

M. Redoano, Tax competition among European countries. Does the EU matter ?, European Journal of Political Economy, vol.34, pp.353-371, 2014.

P. Regis, J. Cuestas, and Y. Chena, Corporate tax in Europe : Towards convergence ?, Economics Letters, vol.134, pp.9-12, 2015.

A. Riedl and S. Rocha-akis, 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.

L. Rizzo, Interaction between Horizontal and Vertical Tax Competition : Theory and Evidence, 2003.

J. C. Rochet, The Taxation Principle and Multitime Hamilton-Jacobi Equations, Journal of Mathematical Economics, vol.14, pp.113-128, 1989.

P. Salmon, Horizontal Competition Among Governments, Chapters, in : Handbook of Fiscal Federalism, 2006.

M. Vigneault and R. Boadway, The Interaction of Federal and Provincial Taxes on Business. Working Paper Technical Committee on Business Taxation, pp.96-107, 1996.

D. Wildasin, Fiscal Competition, IMF Working Paper N2005-05, 2005.

J. D. Wilson, Theories of Tax Competition, National Tax Journal, vol.52, pp.269-304, 1999.

J. D. Wilson and D. E. Wildasin, Capital Tax Competition : Bane or Boon, Journal of Public Economics, vol.88, pp.1065-1091, 2004.

B. Zissimos and M. Wooders, Public good di¤erentiation and the intensity of tax competition, Journal of Public Economics, vol.92, pp.1105-1121, 2008.

G. Zodrow and P. Mieszkowski, Pigou, Tiebout, and the Underprovision of Local Public Goods, Journal of Urban Economics, vol.19, pp.356-370, 1986.