Warin, Thierry; Fourçans, André - 2006
impact of the signal given by both players. If a country
gives the signal that “friendly” taxation behavior is not its … income
taxation. As shown by Bucovetsky (1991), and Razin and Sadka (1991b), the use
of the residence principle leads to a … International Macroeconomics of Taxation and the
Case Against European Tax Harmonization. NBER Working Paper Series. 8217 …