Overesch, Michael; Rincke, Johannes - In: The World Economy 32 (2009) 9, pp. 1348-1364
<heading format="display" id="h1" implicit="yes" level="1">Abstract</heading> We exploit the rapid economic integration of Eastern and Western Europe after 1989 as a natural experiment to assess the effect of international competition for mobile capital on corporate tax rates. By means of a series of difference-in-difference estimations, we show that Western...