F. Andersson and R. Forslid, Tax Competition and Economic Geography, Journal of Public Economic Theory, vol.5, issue.2, pp.279-303, 2003.
DOI : 10.1111/1467-9779.00133

R. E. Baldwin and P. Krugman, Agglomeration, integration and tax harmonisation, European Economic Review, vol.48, issue.1, pp.1-23, 2004.
DOI : 10.1016/S0014-2921(02)00318-5

T. J. Besley and H. S. Rosen, Vertical externalities in tax setting: evidence from gasoline and cigarettes, Journal of Public Economics, vol.70, issue.3, pp.383-398, 1998.
DOI : 10.1016/S0047-2727(98)00041-3

R. Boadway and F. Flatters, Efficiency and Equalization Payments in a Federal System of Government: A Synthesis and Extension of Recent Results, The Canadian Journal of Economics, vol.15, issue.4, pp.613-633, 1982.
DOI : 10.2307/134918

R. Boadway, M. Marchand, and M. Vigneault, The consequences of overlapping tax bases for redistribution and public spending in a federation, Journal of Public Economics, vol.68, issue.3, pp.453-478, 1998.
DOI : 10.1016/S0047-2727(98)00018-8

S. Bucovetsky, Asymmetric tax competition, Journal of Urban Economics, vol.30, issue.2, pp.167-181, 1991.
DOI : 10.1016/0094-1190(91)90034-5

B. Dahlby, J. Mintz, and S. Wilson, The deductibility of provincial business taxes in a federation with vertical fiscal externalities, Canadian Journal of Economics/Revue Canadienne d`Economique, vol.33, issue.3, pp.677-694, 2000.
DOI : 10.1111/0008-4085.00036

B. Dahlby and L. S. Wilson, Vertical fiscal externalities in a federation, Journal of Public Economics, vol.87, issue.5-6, pp.917-930, 2003.
DOI : 10.1016/S0047-2727(01)00137-2

M. P. Devereux, R. Griffith, and A. Klemm, Corporate income tax reforms and international tax competition, Economic Policy, vol.17, issue.35, pp.449-495, 2002.
DOI : 10.1111/1468-0327.00094

M. R. Flowers, Shared Tax Sources in a Leviathan Model of Federalism, Public Finance Review, vol.16, issue.1, pp.67-77, 1988.
DOI : 10.1177/109114218801600103

T. J. Goodspeed, Tax structure in a federation, Journal of Public Economics, vol.75, issue.3, pp.493-506, 2000.
DOI : 10.1016/S0047-2727(99)00078-X

S. Krogstrup, A synthesis of recent developments in the theory of capital tax competition (No, EPRU Working Paper Series, 2004.

R. A. Musgrave, Theory of public finance; a study in public economy, 1959.

C. Kelders and M. Koethenbuerger, Tax incentives in fiscal federalism: an integrated perspective, Canadian Journal of Economics/Revue canadienne d'??conomique, vol.19, issue.2, pp.683-703, 2010.
DOI : 10.1111/j.1540-5982.2010.01589.x

A. Majocchi, Theories of fiscal federalism and the European experience, p.38, 2008.

W. E. Oates, Fiscal Federalism, 1972.

W. E. Oates, Toward A Second-Generation Theory of Fiscal Federalism, International Tax and Public Finance, vol.57, issue.4, pp.349-373, 2005.
DOI : 10.1007/s10797-005-1619-9

A. Razin and E. Sadka, International tax competition and gains from tax harmonization, Economics Letters, vol.37, issue.1, pp.69-76, 1991.
DOI : 10.1016/0165-1765(91)90245-G

B. R. Weingast, Second generation fiscal federalism: The implications of fiscal incentives, Journal of Urban Economics, vol.65, issue.3, pp.279-293, 2009.
DOI : 10.1016/j.jue.2008.12.005

D. E. Wildasin, Nash equilibria in models of fiscal competition, Journal of Public Economics, vol.35, issue.2, pp.229-240, 1988.
DOI : 10.1016/0047-2727(88)90055-2

G. R. Zodrow and P. Mieszkowski, Pigou, Tiebout, property taxation, and the underprovision of local public goods, Journal of Urban Economics, vol.19, issue.3, pp.356-370, 1986.
DOI : 10.1016/0094-1190(86)90048-3