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John Douglas Wilson

Researcher at Michigan State University

Publications -  89
Citations -  7278

John Douglas Wilson is an academic researcher from Michigan State University. The author has contributed to research in topics: Tax competition & Tax reform. The author has an hindex of 34, co-authored 89 publications receiving 7021 citations. Previous affiliations of John Douglas Wilson include Kangwon National University & Indiana University.

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Theories of Tax Competition

TL;DR: The tax competition literature as mentioned in this paper argues that independent governments engage in wasteful competition for scarce capital through reductions in tax rates and public expendi- ture levels, and identifies efficiency enhancing roles for competition among governments.
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A theory of interregional tax competition

TL;DR: In this paper, a general equilibrium model is constructed to study tax competition, where local governments compete for capital by holding down property tax rates and public expenditure levels, and both the existence and nonexistence of tax competition are shown to be theoretically possible.
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Tax competition with interregional differences in factor endowments

TL;DR: In this article, tax competition between two regions that tax interregionally mobile capital to finance local public goods is studied, and it is shown that in the Nash equilibrium, residents of a relatively small region, measured by population size, are better off than residents of the large region, if their region is sufficiently small.
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Capital tax competition: bane or boon

TL;DR: In this article, the potential advantages and disadvantages of capital tax competition are discussed, and tax competition may introduce, mitigate, or exacerbate inefficiencies in both the private sector and the public sector.
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Tax competition with two tax instruments

TL;DR: In this article, the authors present a model where a wage tax is also available and show that small regions choose not to tax capital income, given that it can only be taxed on a source basis.