Tax Competition (Blochliger & Campos)

Tax competition between sub-central governments by Hansjorg Blochliger and José Maria P. Campos published by OECD. “Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base – i.e. profits, capital, income, consumption etc. – after SCG tax policy changes.”