Why hasn't tax competition triggered a race to the bottom? Some quantitative lessons from the EU

By Enrique G. Mendoza, L. Tesar. 2005

170 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/ed3f04256a5a5b881ddfbdefa7388fa05438e048