Does tax competition make mobile firms more footloose?
We examine a two-period regional model with evolving economic geography, potentially creating incentives for firm relocation between periods. We argue that tax competition makes firms more footloose, but that this increases efficiency relative to the laissez-faire outcome. We establish that: (1) tax...
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| Main Authors: | , , |
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| Format: | Default Article |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://hdl.handle.net/2134/32567 |
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