JAMES A. BAKER III INSTITUTE FOR PUBLIC POLICY RICE UNIVERSITY CAPITAL MOBILITY AND CAPITAL TAX COMPETITION BY GEORGE R. ZODROW, PH.D. ALLYN R. AND GLADYS M. CLINE CHAIR OF ECONOMICS, AND RICE SCHOLAR, JAMES A. BAKER III INSTITUTE FOR PUBLIC POLICY, RICE UNIVERSITY INTERNATIONAL RESEARCH FELLOW, CENTRE FOR BUSINESS TAXATION, OXFORD UNIVERSITY JULY 3, 2009