Inter-jurisdictional fiscal competition: a review of the literature and policy recommendations

This paper surveys the literature on fiscal competition. We consider tax and expenditure competition in a more general set up where different jurisdictions within a federation may compete in the provision of public goods in order to attract some residents (Tiebout, 1956) and expel others (Brueckner, 1999); and/or for business. We address the vast literature on welfare gains or losses of these types of competition. Then, we discuss the empirical evidence, focusing on estimates of the sensitiveness of production factors to tax differentials and on the importance of the strategic interdependence among jurisdictions. We combine econometric studies with some case studies. Last we discuss the design of mechanisms to cope with fiscal competition, especially under a more global environment where factors become more mobile.

The TTIP, ISDS and the shift towards transparency in investor-state arbitration

The negotiations between the EU and the US over the Transatlantic Trade and Investment Partnership (TTIP) have generated a lot of discussion about investor-state dispute settlement (ISDS). This discussion provided the inspiration for this thesis, with the TTIP in the background, setting the scene. In this thesis I study the nature of ISDS and the principle of transparency within investor-state arbitration. I aim to determine whether the use of ISDS is restricted to international arbitration and whether ISDS can be considered to constitute a system or regime. Furthermore, I consider whether the introduction of the UNCITRAL Rules on Transparency in Treaty-based Investor-State Arbitration (2014, the UNCITRAL Transparency Rules) changes investor-state arbitration in relation to transparency. To achieve this, I examine ISDS provisions in several different international investment agreements (IIAs) and evaluate the ways in which transparency is incorporated into investment law. Moreover, I compare the provisions on transparency and confidentiality in institutional arbitration rules with the UNCITRAL Transparency Rules. I have formed several conclusions, including that the ISDS provisions may contain methods other than international arbitration and that ISDS does not constitute a system. Furthermore, the UNCITRAL Transparency Rules do change – theoretically, at least – investor-state arbitration to become more transparent. Whether the UNCITRAL Transparency Rules will make investor-state arbitration fully transparent depends on the actions of the contracting state parties when negotiating new IIAs and whether they choose to incorporate the UNCITRAL Transparency Rules in the IIAs already concluded.

leges Longobardorum : passim inter lineas et ad marginem glossae

Puteanus

1.° Flores chronicorum fusiores ; sive catalogus summorum Pontificum à Christo ad Joannem XXII. authore Bernardo Guidonis : praemittitur ejusdem Bernardi vita ; à scriptore coaetaneo scripta. — 2.° Catalogus Regum Francorum à Trojana gentis origine ad Ludovicum X. eodem authore. — 3.° Genealogia Regum Francorum : eodem authore. — 4.° Catalogus Comitum Tolosanorum : eodem authore. — 5.° Nomina Discipulorum Christi ; accedit eorumdem missae officium : eodem authore. — 6.° Ejusdem tractatus brevis de temporibus et annis generalium et particularium Conciliorum. — 7.° Nomina duodecim Apostolorum. — 8.° Catalogus Episcoporum Tolosanorum : authore eodem. — 9.° Ejusdem brevis tractatus de ordinatione officii missae, et de casibus qui inter celebrandum accidere possunt. — 10.° Idem de praeceptis decalogi. — 11.° Idem de articulis fidei. — 12.° Idem de septem sacramentis Ecclesiae. — 13.° Idem de dotibus gloriae Beatorum.

Colbertinus

1.° Veterum inscriptionum Romanarum collectio, quas inter hymni tres Graeci. — 2.° Catalogus et descriptio quorumdam numismatum Romanorum.

Memmianus

1.° Tractatus pacis inter Ludovicum IX. Regem Francorum, et Henricum III. Regem Angliae : anno 1259. — 2.° Tractatus pacis inter Philippum III. Regem Francorum, et Edwardum I. Regem Angliae : anno 1279. — 3.° Tractatus pacis inter eosdem Reges : anno 1286. — 4.° Quarta et ultima pax facta inter Reges : anno 1303. translata de romancio in latinum, de verbo ad verbum. — 5.° Alia concordantia, seu compositio vel pax inter Reges : anno 1303. — 6.° Pronunciatio Bonifacii, Papae, super pacibus : anno pontificatus quarto. — 7.° De remediis Aquitanorum adversùs vexationem curiae Regis Franciae. — 8.° Copia arresti contra Arnaldum de Romynhano, dati anno 1312. — 9.° Variae litterae Philippi Pulchri et Ludovici X. de rebus Anglicis. — 10.° Bulla Clementis, Papae V. approbans donationem Motae et domorum de Pessaco, factam ecclesiae Burdegalensi à nobili viro Gaillardo de Guto, germano suo, anno primo pontificatus. — 11.° Traitté de paix conclu entre les Rois Philippe et Edouard ; sans date. — 12.° Lettres de Charles IV. Roy de France et de Navarre, touchant les excès commis au lieu de Saint-Sacerdos par le Senechal de Gascogne : l'an 1324. — 13.° Traitté entre la France et l'Angleterre : en la même année. — 14.° Judicium latum apud Oleronem, anno 1287. per D. Norwicensem Episcopum, contra D. Joannem de Greilliaco, dudum Senescallum Vasconiae. — 15.° Tractatus matrimonii inter Alienoram filiam Edwardi Regis Angliae, et Alphonsum filium majorem Petri Regis Aragonum. — 16.° Litterae Petri, Regis Aragonum, de matrimonio filii sui Alphonsi cum Alienora, filia primogenita Regis Edwardi. — 17.° Joannis XXII. bulla contra Michaëlem de Cesena, Ministrum generalem ordinis Minorum : VIII. idus Junii, pontificatus anno XII. — 18.° Edwardi, Regis Anglorum, constitutiones variae ad Aquitaniam spectantes et ad Angliam. — 19.° Traitté de paix entre les Rois de France et d'Angleterre, fait en l'an 1325. — 20.° Litterae Agennensium ad Carolum IV. Regem Franciae, pro Rege Angliae, nominatim de facto Sancti-Sacerdotis, scriptae anno 1324. — 21.° Tractatus matrimonii inter Alphonsum, Regem Castellae et Legionis, et Alienoram, filiam Edwardi Regis Angliae ; item alius inter Edwardum, Regis Angliae primogenitum, et Alienoram sororem Regis Castellae : anno 1325. — 22.° Instructions données par le Roy d'Angleterre à ses Ambassadeurs allans en Espagne pour le fait dudit mariage. — 23.° Abusiones quae exercentur in regno Angliae circa beneficia ecclesiastica ; et remedia sine quibus nunquam cessare creduntur. — 24.° Clementis V. bulla de saecularisatione monasterii de sancto Aemiliano, in dioecesi Burdigalensi ; data anno pontificatus quinto. — 25.° Litterae Edwardi II. Regis Angliae, de servanda pace facta cum Carolo IV. Rege Franciae. — 26.° Ejusdem litterae quibus Edmundum, Comitem Cantiae, fratrem suum, constituit Capitaneum in Ducatu Aquitaniae. — 27.° Lettres de Charles IV. Roy de France, contre le Roy d'Angleterre, qui refusoit de luy faire les foy et hommage pour la Duché d'Aquitaine : de l'année 1324. — 28.° Litterae ejusdem Caroli IV. Regis Francorum, de eadem re ; quibus Carolo, Comiti Valesiae, patruo suo, dat potestatem puniendi rebelles Aquitaniae ; datae anno 1324. — 29.° Litterae ejusdem de salvagardia Guillelmi Galteri, Clerici, datae anno 1323. — 30.° Ejusdem litterae pro Margareta de Guouda, tutrice Pontii domini de Castellione, filii sui, datae anno 1323. — 31.° Ejusdem litterae pro Comitissa Fuxi et Vicecomitissa Bearni et Marciani, tutrice Gastonis filii sui ; datae anno 1322. — 32.° Litterae Antonini Pessaigne, Senescalli Ducatus Aquitaniae, quibus Ostencium Jordani, Clericum ac Jurisperitum, constituit suum et Regis Angliae Procuratorem ; datae anno 1318. — 33.° Litterae Almarici domini de Credonio, Senescalli Ducatus Aquitaniae, quibus Roberto de la Vertadausa, Anglico, decem libras Turonensium parvorum singulis annis solvendas concedit vice et nomine Regis Angliae ; datae anno 1322. — 34.° Divers actes entre les Rois de France et d'Angleterre, pour assurer la paix ; faits depuis l'an 1259. jusques en 1323. — 35.° Acta processus habiti in curia Romana inter capitulum ecclesiae Coventrensis et capitulum ecclesiae Lichefeldiensis de electione Episcopi, tempore Joannis XXII. — 36.° Traitté d'alliance et de confederation entre la France et l'Ecosse contre l'Angleterre ; fait en 1325. — 37.° Articuli exhibiti à Procuratore ecclesiae Lichfeldensis. — 38.° Articuli exhibiti à Procuratore ecclesiae Coventrensis. — 39.° Joannis XXII. bulla de unione Episcopatuum Corkagiensis et Clonensis, data Avenione anno pontificatus XI. — 40.° Acta processus apud eumdem Papam agitati super praebenda sancti Stephani in ecclesia Beverlacensi.

Colbertinus

1.° Historia Caroli VI. Regis Francorum, ab anno 1417. ad annum 1420. praemittitur epitaphium Petri Brese, Ducis fortissimi. — 2.° Ejusdem Caroli VI. historia à regni exordio ad annum 1386. — 3.° Littera pacis, et tractatus factus inter Reges et regna Franciae et Angliae, die 26. Maii, anno 1420.

Colbertinus

consolationis philosophiae libri quinque : authore Boëtio ; passim inter lineas glossae et ad marginem scholia.

Philiberti de la Mare

Philippi Gualteri Castillionensis Alexandreis, sive poëma de rebus gestis Alexandri Magni, ad Guillelmum, Remensem Archiepiscopum, libris decem : passim inter lineas glossae et ad marginem scholia.

Colbertinus, antea Jacobi Augusti Thuani

Philippi Gualteri Castellionensis Alexandreis : passim inter lineas glossae et ad marginem scholia.

Colbertinus

Philippi Gualteri Castellionensis Alexandreis : passim inter lineas glossae et ad marginem scholia.

Colbertinus

1.° Joannis de Ravenna dragmalogia, sive dramatologia ; id est, dialogus Venetum inter et Paduanum de eligibili vitae genere. — 2.° Ejusdem conventio podagram inter et araneam. — 3.° Liber rerum memorandarum : authore eodem. — 4.° Historia Ragusii : eodem authore. — 5.° Historia familiae Carrariensis : eodem authore.

Tellerianus