Reference health

The Economics and Empirics of Tax Competition: A Survey

https://doi.org/10.2139/ssrn.2290689
CiteStamped reference-health badge
1 of 81 checkable references need attention · checked 2026-08-03

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

93 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

does not resolve to a known work10.1111/1475-6765.00573
The 80 checked references that resolve
resolves10.1177/1091142114527781
Follow the Leader? Evidence on European and US Tax Competition
resolves10.1016/s0014-2921(02)00318-5
Agglomeration, integration and tax harmonisation
resolves10.1111/j.1468-2354.2009.00575.x
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS*
resolves10.1080/00036840701320217
Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries
resolves10.1007/s10797-005-2652-4
How Does FDI React to Corporate Taxation?
resolves10.1023/A:1014600502655
Tax Competition and International Public Goods
resolves10.2307/1885931
The Analysis of Revenue Sharing in a New Approach to Collective Fiscal Decisions
resolves10.1177/0160017602250974
Strategic Interaction Among Governments: An Overview of Empirical Studies
resolves10.17310/ntj.2001.2.02
Do Local Governments Engage in Strategic Property—Tax Competition?
resolves10.1016/s0166-0462(00)00041-7
Local business taxation and competition for capital: the choice of the tax rate
resolves10.1016/j.jpubeco.2005.09.004
The incentive effect of fiscal equalization transfers on tax policy
resolves10.1016/0094-1190(91)90034-5
Asymmetric tax competition
resolves10.1093/jeg/lbm016
Market access effect and local tax setting: evidence from French panel data
resolves10.24148/wp2008-03
Tax Competition among U.S. States: Racing to the Bottom or Riding on a Seesaw?
resolves10.1111/j.1475-4932.2003.00143.x
Fiscal Incentive Effects of the Australian Equalisation System
resolves10.1016/0047-2727(90)90065-p
On Pareto improving commodity tax changes under fiscal competition
resolves10.1111/1468-0327.00094
Corporate income tax reforms and international tax competition
resolves10.1016/j.jpubeco.2007.09.005
Do countries compete over corporate tax rates?
resolves10.17310/ntj.2013.3.08
WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION?
resolves10.1093/oxrep/grn031
What problems and opportunities are created by tax havens?
resolves10.1016/0014-2921(95)00057-7
Tax competition and Leviathan
resolves10.1016/j.jpubeco.2009.10.002
Do fiscal transfers alleviate business tax competition? Evidence from Germany
resolves10.1111/j.1468-0475.2008.00443.x
Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons
resolves10.1628/001522107x268970
EU Financing and Regional Policy: Vertical Fiscal Externalities when Capital is Mobile
resolves10.1016/j.jpubeco.2004.10.002
Economic integration and tax policy with endogenous foreign firm ownership
resolves10.1561/0700000001
Capital Mobility and Tax Competition
resolves10.1111/j.1467-9787.2012.00760.x
MOSTLY POINTLESS SPATIAL ECONOMETRICS?*
resolves10.1007/s10101-006-0012-1
Tax Competition between Unitary and Federal Countries
resolves10.1257/jel.39.3.800
The Taxing Task of Taxing Transnationals
resolves10.1016/s0047-2727(98)00055-3
Country size and tax competition for foreign direct investment
resolves10.1111/0008-4085.00085
An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada
resolves10.3386/w5589
Tax Policy and the Activities of Multinational Corporations
resolves10.3386/w6728
"Tax Sparing" and Direct Investment in Developing Countries
resolves10.1257/pol.6.1.65
The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
resolves10.1111/j.1540-5982.2010.01589.x
Tax incentives in fiscal federalism: an integrated perspective
resolves10.1007/s10797-007-9058-4
Federalism, weak institutions and the competition for foreign direct investment
resolves10.1023/A:1016511918510
Tax Competition and Fiscal Equalization
resolves10.1016/j.econlet.2008.11.028
Non-binding minimum taxes may foster tax competition
resolves10.1007/s10797-008-9094-8
Federal tax competition and the efficiency consequences for local taxation of revenue equalization
resolves10.1111/j.1467-9787.2007.00522.x
BUSINESS TAX INTERACTIONS AMONG LOCAL GOVERNMENTS: AN EMPIRICAL ANALYSIS OF THE FRENCH CASE
resolves10.1016/s0022-1996(99)00050-1
Economic geography and the fiscal effects of regional integration
resolves10.1016/j.jpubeco.2012.03.002
Tax competition among local governments: Evidence from a property tax reform in Finland
resolves10.3386/w4864
Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption
resolves10.1016/j.jmoneco.2004.07.002
Why hasn’t tax competition triggered a race to the bottom? Some quantitative lessons from the EU
resolves10.1016/0047-2727(86)90001-0
Commodity tax competition between member states of a federation: equilibrium and efficiency
resolves10.1787/9789264162945-en
Harmful Tax Competition
resolves10.1257/pol.20150206
Are Local Tax Rates Strategic Complements or Strategic Substitutes?
resolves10.1016/j.regsciurbeco.2006.03.002
Coordination of capital taxation among asymmetric countries
resolves10.1628/0015221014006224
Interjurisdictional Competition and Public-Sector Prodigality: The Triumph of the Market over the State?
resolves10.1006/juec.1997.2060
Leviathan and Competition among Jurisdictions: The Case of Benefit Taxation
resolves10.1016/0165-1765(91)90245-g
International tax competition and gains from tax harmonization
resolves10.1086/250038
Why do More Open Economies Have Bigger Governments?
resolves10.17310/ntj.2003.4.04
Coveting Thy Neighbors' Taxation
resolves10.2307/136384
Taxation and Deadweight Loss in a System of Intergovernmental Transfers
resolves10.1111/j.1365-2966.2007.00448.x
Raising taxes through equalization
resolves10.1016/s0047-2727(03)00062-8
International tax coordination: regionalism versus globalism
resolves10.2307/3088405
The New Political Economy of Taxation in Advanced Capitalist Democracies
resolves10.1086/257839
A Pure Theory of Local Expenditures
resolves10.1257/aer.89.4.974
Commodity Taxes Under Fiscal Competition: Stackelberg Equilibrium and Optimality
resolves10.1016/0047-2727(88)90055-2
Nash equilibria in models of fiscal competition
resolves10.1016/0094-1190(86)90045-8
A theory of interregional tax competition
resolves10.1086/261489
Trade, Capital Mobility, and Tax Competition
resolves10.1016/0166-0462(91)90066-v
Tax competition with interregional differences in factor endowments
resolves10.1086/NTJ41789394
Theories of Tax Competition
resolves10.1016/j.jpubeco.2004.08.005
Decentralization and international tax competition
resolves10.1016/s0047-2727(03)00057-4
Capital tax competition: bane or boon
resolves10.1007/s11079-007-9041-9
Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?
resolves10.1023/A:1026377819946
Tax Competition and Tax Coordination in the European Union
resolves10.1524/9783486702286.104
Nr. 6 Nr. 28 Änderungsvorschläge des Fünferausschusses 28. Februar 1949
resolves10.1080/09638190701527186
Is distance a good proxy for transport costs? The case of competing transport modes
resolves10.4337/9781849804974.00022
Calculating Net Profits: Single Firms
resolves10.1524/9783486702316.1182
Nr. 39 Neununddreißigste Sitzung des Hauptausschusses 14. Januar 1949
resolves10.1515/9783486824148-008
Nr. 36 – Nr. 49
resolves10.14217/9781848598447-9-en
Encouraging Technology Transfer to Developing Countries: The Role of the WTO: The Role of Foreign Direct Investment
resolves10.1515/9783110296471.43
Nr. 95 Hiller, Johann an Kurfürst August von Sachsen 1569, 21. Dezember–Nr. 101 Wacker, Lambert an Kurfürst Joachim II. von Brandenburg 1569, 7. Mai, an Herzog Johann Albrecht I. von Mecklenburg,1570, 5. April
resolves10.3726/978-3-653-02765-5/56
Sportgroßveranstaltungen, wirtschaftliche Effekte
resolves10.14361/9783839435908-001
Danksagung
resolves10.1524/9783486599718.259
Kapitel 8 Konjunkturanalyse für eine offene Volkswirtschaft
resolves10.1007/978-3-540-38157-0_10
Suchen und Finden als Bindeglied zum Produktportfolio
The 93 references without a DOI — listed, not checked
no DOI — not checkedref8
no DOI — not checkedref24
no DOI — not checkedTax competition and agglomeration: main effects and empirical implications
no DOI — not checkedref39
no DOI — not checkedref51
no DOI — not checkedref52
no DOI — not checkedref61
no DOI — not checkedFirm location in a zoned metropolitan area
no DOI — not checkedref78
no DOI — not checkedref79
no DOI — not checkedref80
no DOI — not checkedref81
no DOI — not checkedref82
no DOI — not checkedref83
no DOI — not checkedref84
no DOI — not checkedref85
no DOI — not checkedref86
no DOI — not checkedref87
no DOI — not checkedref88
no DOI — not checkedref89
no DOI — not checkedref90
no DOI — not checkedref91
no DOI — not checkedref92
no DOI — not checkedref93
no DOI — not checkedref94
no DOI — not checkedref95
no DOI — not checkedref96
no DOI — not checkedref97
no DOI — not checkedref98
no DOI — not checkedref99
no DOI — not checkedref100
no DOI — not checkedref101
no DOI — not checkedref103
no DOI — not checkedref104
no DOI — not checkedref105
no DOI — not checked66: Eckel, Carsten: International Trade and Retailing: Diversity versus Accessibility and the Creation of
no DOI — not checkedref107
no DOI — not checkedref108
no DOI — not checkedref109
no DOI — not checkedref110
no DOI — not checkedref111
no DOI — not checkedref112
no DOI — not checkedref114
no DOI — not checkedref115
no DOI — not checkedref116
no DOI — not checkedref117
no DOI — not checkedref118
no DOI — not checkedref120
no DOI — not checkedref122
no DOI — not checkedref123
no DOI — not checkedref124
no DOI — not checkedref125
no DOI — not checkedref126
no DOI — not checkedref127
no DOI — not checkedref128
no DOI — not checkedref129
no DOI — not checkedref130
no DOI — not checkedref131
no DOI — not checkedref132
no DOI — not checkedref133
no DOI — not checkedref135
no DOI — not checkedref136
no DOI — not checkedref138
no DOI — not checkedref139
no DOI — not checkedref140
no DOI — not checkedref141
no DOI — not checkedref142
no DOI — not checkedref143
no DOI — not checkedref144
no DOI — not checkedref145
no DOI — not checkedref146
no DOI — not checkedref147
no DOI — not checkedref149
no DOI — not checkedref150
no DOI — not checkedref151
no DOI — not checkedref152
no DOI — not checkedref153
no DOI — not checkedref154
no DOI — not checkedref155
no DOI — not checkedref156
no DOI — not checkedref157
no DOI — not checkedref160
no DOI — not checkedref161
no DOI — not checkedref162
no DOI — not checkedref163
no DOI — not checkedref164
no DOI — not checkedref165
no DOI — not checkedref167
no DOI — not checkedref168
no DOI — not checkedref169
no DOI — not checkedref170
no DOI — not checkedref171
no DOI — not checkedref173
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-03 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.2290689"><img src="https://citestamp.com/citestamped/10.2139/ssrn.2290689/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.2290689/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.2290689)