Does trade liberalisation trigger tax competition? : theory and evidence from OECD countries
Year of publication: |
January 2017
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Authors: | Exbrayat, Nelly |
Published in: |
The world economy : the leading journal on international economic relations. - Oxford : Wiley-Blackwell, ISSN 0378-5920, ZDB-ID 132896-7. - Vol. 40.2017, 1, p. 88-115
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Subject: | Handelsliberalisierung | Trade liberalization | Regionale Wirtschaftsintegration | Regional economic integration | Steuerwettbewerb | Tax competition | Körperschaftsteuer | Corporate income tax | Theorie | Theory | OECD-Staaten | OECD countries | 1982-2006 |
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