TAX COMPETITION: BANE OR BOON?* by John Douglas Wilson Department of Economics Michigan State University East Lansing, MI 48824, USA Email: [email protected] and David E. Wildasin Martin School of Public Policy University of Kentucky Lexington, KY 40506, USA Email: [email protected] * This paper was prepared for the Office of Tax Policy Research/Institute for Fiscal Studies conference, “World Tax Competition,” held on May 24-25, 2001, London, UK. Comments are welcome.