Restricting preferential tax regimes to avoid harmful tax competition
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- Janeba, Eckhard & Smart, Michael, 2003.
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- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
- Oates, Wallace E., 2001. "Fiscal Competition or Harmonization? Some Reflections," National Tax Journal, National Tax Association, vol. 54(n. 3), pages 507-12, September.
- Karen K. Lewis, 1999. "Trying to Explain Home Bias in Equities and Consumption," Journal of Economic Literature, American Economic Association, vol. 37(2), pages 571-608, June.
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