Do jurisdictions compete over corporate taxes? The extent of uncooperative strategic government interactions in corporate tax policy remains unclear, because the results reported in relevant econometric studies vary considerably. This paper applies meta-analysis and meta-regression methods to a novel dataset consisting of 604 observations on corporate tax competition reported in 33 primary studies. The results point to the presence of corporate tax competition effects, and there is no consistent evidence for publication selection bias. The analysis, however, reveals that several data and specification choices systematically affect the results reported in the literature: the choice of the weighting scheme applied in estimating the corporate tax function and details of the econometric estimation strategy are significant when it comes to explaining variation in reported results. Furthermore, we find that accounting for partisan politics and country size matters.

司法管辖区是否就公司税展开竞争？企业税收政策中不合作的政府战略互动的程度仍不清楚，因为相关计量经济学研究报告的结果差异很大。本文将元分析和元回归方法应用于一个新的数据集，该数据集由 33 项主要研究报告的 604 项关于公司税收竞争的观察结果组成。结果表明存在公司税收竞争效应，并且没有一致的证据表明出版物选择偏差。然而，分析表明，一些数据和规格选择系统地影响了文献中报告的结果：在解释报告结果的变化时，选择用于估计公司税收功能的加权方案和计量经济估计策略的细节很重要。此外，我们发现考虑党派政治和国家规模很重要。