The remedy may be worse than the disease; a critical account of The Code of Conduct
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References listed on IDEAS
- Janeba, Eckhard & Smart, Michael, 2003.
"Is Targeted Tax Competition Less Harmful Than Its Remedies?,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 10(3), pages 259-280, May.
- Eckhard Janeba & Michael Smart, 2001. "Is Targeted Tax Competition Less Harmful than its Remedies?," CESifo Working Paper Series 590, CESifo Group Munich.
- Cremer, Helmuth & Gahvari, Firouz, 2000. "Tax evasion, fiscal competition and economic integration," European Economic Review, Elsevier, vol. 44(9), pages 1633-1657, October.
- Keen, Michael, 2001. "Preferential Regimes Can Make Tax Competition Less Harmful," National Tax Journal, National Tax Association, vol. 54(n. 4), pages 757-62, December.
More about this item
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- D60 - Microeconomics - - Welfare Economics - - - General
- L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
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