Linked from

The 10 pages that link to Tax competition, each with the reason it gives.

• TaxationRelated: Mobile capital and businesses can constrain national tax choices.

• Fiscal federalismRelated: Mobile tax bases can constrain subnational revenue choices.

• Special economic zoneRelated: Zone incentives can pressure other jurisdictions to offer similar concessions.

• Public financeCompared with: It exposes tensions between national revenue goals and mobile capital or businesses.

• Tax havenNarrower topic: Havens are an extreme point in broader competition over mobile capital and corporate profits.

• Base Erosion and Profit ShiftingRelated: BEPS rules constrain some strategies based on low effective tax rates while leaving governments room to compete.

• Corporate taxRelated: Corporate tax policy can influence where firms report profits and locate investment.

• Sales taxRelated: Sales-tax rates can influence where consumers shop and businesses locate.

• Wealth taxRelated: Differences among jurisdictions can shape where wealth is held or declared.

• International taxationRelated: Minimum-tax proposals seek to limit one form of competition between countries.