Capital tax competition under a common currency

Dynamic Capital Tax Competition under the Source Principle

“… See Devereux et al (2008) andBuettner (2003), and the discussions inNicodème (2006) andMendoza and Tesar (2005).4 See, for instance, the excellent reviews byWilson (1999) andWilson and Wildasin (2004), and, for more recent work,Keen and Kotsogiannis (2002),Kessler et al (2002),Makris (2006),Lockwood and Makris (2006),Wooders et al (2007),Bénassy-Quéré et al (2007) and references therein. This literature has helped to identify in a neat and concrete way some very important issues involved in the taxation of mobile capital such as overlapping tax bases, mobile labour, amenities, and the political determination of taxes.…”

Residence- and source-based capital taxation in open economies with infinitely-lived consumers

“…See, for example,Keen and Kotsogiannis (2002),Kessler et al (2002),Makris (2006),Lockwood and Makris (2006),Wooders et al (2007),Bénassy-Quéré et al (2007), and the works cited therein Wilson (1999). andWilson and Wildasin (2004) survey some of the previous literature.…”