Tax competition and convergence.

Summary The general theme explored in this doctoral research is "Tax Competition and Convergence". Examining the concepts of tax competition and convergence in an integrated manner is an important objective in itself. It allows, to a certain extent, to bring an innovative vision to the problem studied. A second objective of the work is to confront theory with empirical reality. Chapter 2 defines the tax on which we wish to work and presents the literature on effective tax rates with some extensions. Having defined the capital tax as the instrument on which we focus our attention, chapter 3 develops a model of tax competition. Chapter 4 looks at tax competition between countries and relates it to the convergence measures presented in the next chapter. In a similar way, chapter 5 attempts to observe tax convergence between countries in an empirical way.