This note is intended to amend and correct Kunce (2006) originally published in the ICFAI Journal of Public Finance (currently out of print). Aims of this amending note are three-fold, (i) to bring up to date the literature review regarding the prevalence and growing importance of tax exporting in the U.S., (ii) to provide an alternate derivation of the optimal Nash equilibrium, and (iii) to correct errors in equations in the original manuscript.
Citation: Mitch Kunce (2022) A Note On “Capital Tax Exporting in A Model of Strategic Tax Competition”, European Journal of Business and Innovation Research, Vol.10, No.3, pp. 1-9
Keywords: capital location, tax competition, tax exporting
