What do we know about corporate tax competition?
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- Michael P. Devereux & Simon Loretz, 2013. "What Do We Know About Corporate Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 745-774, September.
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"Tax competition among U.S. states: Racing to the bottom or riding on a seesaw?,"
Journal of Public Economics, Elsevier, vol. 155(C), pages 147-163.
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Keywords
Tax competition; Corporate Taxation;JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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