Scales of Analysis and Tax Competition: Assessing the dynamics of national and sub-national taxation policies

• In Event: Fiscal Resources and Accountability

Brief Overview

This paper assesses existing work on tax competition between OECD economies, and points to several methodological shortcomings. I end by promoting future points of research as a means of promoting potential policy choices relevant to the discussion.

Author

• Philip Olson, Rutgers, The State University of New Jersey