Han, Yutao; Pieretti, Patrice; Zou, Benteng - In: Economics Letters 121 (2013) 3, pp. 508-510
In this short note we extend the home attachment setting of Mansoorian and Myers (1993) and Ogura (2006) to allow the study of tax competition in a dynamic framework when international business relocation occurs over successive periods. The dynamic framework we propose also helps to understand...