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Tax Competition As A Cause Of Falling Corporate Income Tax Rates: A Survey Of Empirical Literature

  • Markus Leibrecht
  • Claudia Hochgatterer

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File URL: http://hdl.handle.net/10.1111/j.1467-6419.2010.00656.x
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Article provided by Wiley Blackwell in its journal Journal of Economic Surveys.

Volume (Year): 26 (2012)
Issue (Month): 4 (09)
Pages: 616-648

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Handle: RePEc:bla:jecsur:v:26:y:2012:i:4:p:616-648
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  16. Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.
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  26. Karen Crabb? & Hylke Vandenbussche, 2008. "Are your firm's taxes set in Warsaw? Spatial tax competition in Europe," LICOS Discussion Papers 21608, LICOS - Centre for Institutions and Economic Performance, KU Leuven.
  27. Ruiz, Fernando & Gerard, Marcel, 2008. "Is there evidence of strategic corporate tax interaction among EU countries?," MPRA Paper 10094, University Library of Munich, Germany.
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  29. Michael Overesch & Johannes Rincke, 2009. "What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks," CESifo Working Paper Series 2535, CESifo Group Munich.
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