The case for international tax co‐ordination reconsidered

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Regional Tax Coordination and Foreign Direct Investment (2001, unknown): “Finally, Sørensen (2000, 2001) carries out a set of simulation analyses in an extended, asymmetric model where countries differ from each other and distributional effects arise within each country.”
Company Tax Reform in the European Union (2004, methodology): “In summary, the analysis in Sørensen (2003a) indicates that whereas domestic corporate tax policy will tend to have offsetting effects on foreign private income and foreign tax revenue under separate accounting, it is quite possible that a rise in the domestic tax rate will have a negative impact on”