Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006
).
1
In the aggregate, these trends are in line with the results of the tax competition lit-
erature, which predict a … derived in the theoretical tax competition literature is that
1
Table 1: Taxation of corporate and labour income in the OECD … competition, but
it also incorporates some of the recent developments related to the taxation of multina-
tional firms.
3
We …