The spectre of a race to the bottom is increasinglyprominent in debates about globalization and also within federalsystems where the mobility of both capital and individuals promptsfears of interjurisdictional competition with respect to taxes andenvironmental and welfare standards. While there has been no shortageof either political rhetoric or academic theorizing on this subject,empirical studies have been in shorter supply. This volume seeks tofill that gap by asking: Are Canadian provinces engaged in a race tothe bottom and, if so, what are the consequences? It will beof interest to public policy practitioners, as well as to students andscholars of economics and political science.