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Full-Text Articles in Economic Policy
State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna
State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna
MPA/MPP/MPFM Capstone Projects
In the past few decades state corporate income tax policy and coordination/harmonization of corporate income taxes have been regularly discussed in the tax policy literature. The reason for this level of attention is that capital is assumed to be highly mobile across nations or unions with multiple jurisdictions with differential corporate tax rates (Bucovetsky, 1991; Cnossen, 2003; Frey & Eichenberger, 1996; Gordon, 1983; Isard, 1990; Keen & Marchand, 1997). Further, much of the literature focuses on states’ “race to the bottom” in terms of corporate income taxation or incentives to base capital in their jurisdictions, and the tendency for this …