Arbia, G. & Fingleton, B. (2008) New spatial econometric techniques and applications in regional science. Papers in Regional Science, 87(3), 311–317.
- Arrow, K.J., Harris, T. & Marschak, J. (1951) Optimal inventory policy. Econometrica, 19(3), 250–272.
Paper not yet in RePEc: Add citation now
Azémar, C., Desbordes, R. & Wooton, I. (2020) Is international tax competition only about taxes? A market‐based perspective. Journal of Comparative Economics, 48(4), 891–912.
- Beck, T., Clarke, G., Groff, A., Keefer, P. & Walsh, P. (2001) New tools in comparative political economy: the database of political institutions. The World Bank Economic Review, 15(1), 165–176.
Paper not yet in RePEc: Add citation now
Becker, J. & Davies, R.B. (2017) Learning to tax? Interjurisdictional tax competition under incomplete information.
Beer, S., de Mooij, R. & Liu, L. (2020) International corporate tax avoidance: a review of the channels, magnitudes, and blind spots. Journal of Economic Surveys, 34(3), 660–688.
Beer, S., Klemm, A. & Matheson, T. (2018) Tax spillovers from US corporate income tax reform. IMF Working Papers, 18(166), 1.
Bertola, G., Guiso, L. & Pistaferri, L. (2005) Uncertainty and consumer durables adjustment. The Review of Economic Studies, 72(4), 973–1007.
Blonigen, B.A. & Piger, J. (2014) Determinants of foreign direct investment. Canadian Journal of Economics/Revue canadienne d'économique, 47(3), 775–812.
Bucovetsky, S. (1991) Asymmetric tax competition. Journal of Urban Economics, 30(2), 167–181.
Bucovetsky, S. & Haufler, A. (2007) Preferential tax regimes with asymmetric countries. National Tax Journal, 60(4), 789–795.
Buldorini, L., Makrydakis, S. & Thimann, C. (2002) The effective exchange rates of the euro. Technical report, European Central Bank.
Caballero, R.J. & Engel, E.M.R.A. (1993) Microeconomic adjustment hazards and aggregate dynamics. The Quarterly Journal of Economics, 108(2), 359–383.
Caplin, A. & Leahy, J. (2010) Economic theory and the world of practice: a celebration of the (S, s) model. Journal of Economic perspectives, 24(1), 183–202.
Cardarelli, R., Taugourdeau, E. & Vidal, J. (2002) A repeated interactions model of tax competition. Journal of Public Economic Theory, 4(1), 19–38.
- Catenaro, M. & Vidal, J.‐P. (2006) Implicit tax co‐ordination under repeated policy interactions. Recherches Economiques de Louvain/Louvain Economic Review, 72(1), 5–17.
Paper not yet in RePEc: Add citation now
- Chinn, M.D. & Ito, H. (2008) A new measure of financial openness. Journal of Comparative Policy Analysis, 10(3), 309–322.
Paper not yet in RePEc: Add citation now
Clausen, A. & Strub, C. (2016) A general and intuitive envelope theorem.
Clausen, A. & Strub, C. (2020) Reverse calculus and nested optimization. Journal of Economic Theory, 187, 105019.
- Claveres, G. (2021) Tax competition and club goods. International Tax and Public Finance, 1–37. Available from: https://doi.org/10.1007/s10797‐021‐09658‐1.
Paper not yet in RePEc: Add citation now
Crivelli, E., De Mooij, R. & Keen, M. (2016) Base erosion, profit shifting and developing countries. FinanzArchiv: Public Finance Analysis, 72(3), 268–301.
Davies, R.B. & Voget, J. (2011) Tax competition in an expanding European Union.
Davies, R.B., Martin, J., Parenti, M. & Toubal, F. (2018) Knocking on tax haven's door: multinational firms and transfer pricing. Review of Economics and Statistics, 100(1), 120–134.
De Giorgi, G., Frederiksen, A. & Pistaferri, L. (2020) Consumption network effects. The Review of Economic Studies, 87(1), 130–163.
Devereux, M.P. & Loretz, S. (2013) What do we know about corporate tax competition? National Tax Journal, 66(3), 745–773.
Devereux, M.P., Lockwood, B. & Redoano, M. (2008) Do countries compete over corporate tax rates? Journal of Public Economics, 92(5), 1210–1235.
Elhorst, J.P. & Fréret, S. (2009) Evidence of political yardstick competition in France using a two‐regime spatial Durbin model with fixed effects. Journal of Regional Science, 49(5), 931–951.
Elsby, M.W.L. & Michaels, R. (2019) Fixed adjustment costs and aggregate fluctuations. Journal of Monetary Economics, 101, 128–147.
Exbrayat, N. (2017) Does trade liberalisation trigger tax competition? Theory and evidence from OECD countries. The World Economy, 40(1), 88–115.
Fréret, S. & Maguain, D. (2017) The effects of agglomeration on tax competition: evidence from a two‐regime spatial panel model on French data. International Tax and Public Finance, 24(6), 1100–1140.
Gertler, M. & Leahy, J. (2008) A Phillips curve with an Ss foundation. Journal of Political Economy, 116(3), 533–572.
Graham, J.R., Hanlon, M., Shevlin, T. & Shroff, N. (2017) Tax rates and corporate decision‐making. The Review of Financial Studies, 30(9), 3128–3175.
Hamermesh, D.S. (1989) Labor demand and the structure of adjustment costs. The American Economic Review, 79(4), 674–689.
Haufler, A. (1997) Factor taxation, income distribution and capital market integration. Scandinavian Journal of Economics, 99(3), 425–446.
Haufler, A. & Wooton, I. (1999) Country size and tax competition for foreign direct investment. Journal of Public Economics, 71(1), 121–139.
Heckman, J.J. (1979) Sample selection bias as a specification error. Econometrica, 47(1), 153–161.
- Heimberger, P. (2021) Corporate tax competition: a meta‐analysis. European Journal of Political Economy, 69, 102002.
Paper not yet in RePEc: Add citation now
Heinemann, F., Overesch, M. & Rincke, J. (2010) Rate‐cutting tax reforms and corporate tax competition in Europe. Economics & Politics, 22(3), 498–518.
- ICTD/UNU‐WIDER (2019) Government Revenue Dataset.
Paper not yet in RePEc: Add citation now
- IMF. (2014) Spillovers in international corporate taxation. Technical report, Washington, DC.
Paper not yet in RePEc: Add citation now
Itaya, J., Okamura, M. & Yamaguchi, C. (2008) Are regional asymmetries detrimental to tax coordination in a repeated game setting? Journal of Public Economics, 92(12), 2403–2411.
Janeba, E. (2000) Tax competition when governments lack commitment: excess capacity as a countervailing threat. American Economic Review, 90(5), 1508–1519.
Johannesen, N. (2010) Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens. Journal of International Economics, 81(2), 253–264.
Kanbur, R. & Keen, M. (1993) Jeux sans frontieres: tax competition and tax coordination. The American Economic Review, 83(4), 877.
Keen, M. & Konrad, K.A. (2013) The theory of international tax competition and coordination.
Kiss, Á. (2012) Minimum taxes and repeated tax competition. International Tax and Public Finance, 19(5), 641–649.
- Kopczewska, K., Kudła, J. & Walczyk, K. (2017) Strategy of spatial panel estimation: spatial spillovers between taxation and economic growth. Applied Spatial Analysis and Policy, 10(1), 77–102.
Paper not yet in RePEc: Add citation now
- Leenders, R.T.A.J. (2002) Modeling social influence through network autocorrelation: constructing the weight matrix. Social Networks, 24(1), 21–47.
Paper not yet in RePEc: Add citation now
Leibrecht, M. & Hochgatterer, C. (2012) Tax competition as a cause of falling corporate income tax rates: a survey of empirical literature. Journal of Economic Surveys, 26(4), 616–648.
Loretan, M. (2005) Indexes of the foreign exchange value of the dollar. Federal Reserve Bulletin, 91, 1.
Lyytikäinen, T. (2012) Tax competition among local governments: evidence from a property tax reform in Finland. Journal of Public Economics, 96(7), 584–595.
Marceau, N., Mongrain, S. & Wilson, J.D. (2010) Why do most countries set high tax rates on capital? Journal of International Economics, 80(2), 249–259.
Midrigan, V. (2011) Menu costs, multiproduct firms, and aggregate fluctuations. Econometrica, 79(4), 1139–1180.
Mongrain, S. & Wilson, J.D. (2018) Tax competition with heterogeneous capital mobility. Journal of Public Economics, 167, 177–189.
Ogawa, H. & Wang, W. (2016) Asymmetric tax competition and fiscal equalization in a repeated game setting. International Review of Economics & Finance, 41, 1–10.
Overesch, M. & Rincke, J. (2011) What drives corporate tax rates down? A reassessment of globalization, tax competition, and dynamic adjustment to shocks. The Scandinavian Journal of Economics, 113(3), 579–602.
- Palan, R., Murphy, R. & Chavagneux, C. (2013) Tax havens: how globalization really works. Cornell University Press.
Paper not yet in RePEc: Add citation now
Peralta, S. & van Ypersele, T. (2005) Factor endowments and welfare levels in an asymmetric tax competition game. Journal of Urban Economics, 57(2), 258–274.
Peralta, S. & Van Ypersele, T. (2006) Coordination of capital taxation among asymmetric countries. Regional Science and Urban Economics, 36(6), 708–726.
Redoano, M. (2014) Tax competition among European countries. Does the EU matter? European Journal of Political Economy, 34, 353–371.
Rota‐Graziosi, G. (2019) The supermodularity of the tax competition game. Journal of Mathematical Economics, 83, 25–35.
Wildasin, D.E. (2003) Fiscal competition in space and time. Journal of Public Economics, 87(11), 2571–2588.
Wilson, J.D. (1991) Tax competition with interregional differences in factor endowments. Regional Science and Urban Economics, 21(3), 423–451.
Wilson, J.D. & Wildasin, D.E. (2004) Capital tax competition: bane or boon. Journal of Public Economics, 88(6), 1065–1091.
Zodrow, G.R. & Mieszkowski, P. (1986) Pigou, Tiebout, property taxation, and the underprovision of local public goods. Journal of Urban Economics, 19(3), 356–370.