Chatelais, Nicolas - Centre d'Économie de la Sorbonne, Université Paris 1 … - 2011
countries in the tax competition within the enlarged European Union. We find that interactions are stronger among small … countries of the EU than between large ones and tax rates set by small countries have influence on those set in large countries …. Finally, small countries close to the center of the EU have more influence on the choice of tax policies in other countries …