Since the mid 1980s, tax rates on corporate income have declined in most industrialized
countries. Tax competition between countries for mobile capital has frequently been …

This paper considers two empirical questions about tax incentives:(i) are incentives used as
tools of tax competition and (ii) how effective are incentives in attracting investment? To …

One of the concerns over globalization is that as nations compete for investment, they relax
labor standards to attract firms. Using spatial estimation on panel data for 135 countries over …

We review the empirical literature on competition in source-based taxes on corporate
income. Drawing an analogy to the competition models for the goods market indicates how …

We reassess the driving forces behind the recent decline of corporate tax rates in Europe.
Using data for up to 32 countries from 1983 to 2006, we analyze the roles of economic and …

Purpose–The purpose of this chapter is to provide a comprehensive review of the literature
on the importance of taxes as a determinant of FDI attraction. Approach–The chapter …

Do jurisdictions compete over corporate taxes? The extent of uncooperative strategic
government interactions in corporate tax policy remains unclear, because the results …

Modelling Spatial and Spatial-Temporal Data: A Bayesian Approach is aimed at statisticians
and quantitative social, economic and public health students and researchers who work with …

The governments of many develo** countries seek to attract inbound foreign direct
investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The …

We use a panel of European countries to investigate whether or not governments interact
with their neighbors when they decide their fiscal policy; we consider both taxes and …