Riedl, Aleksandra; Rocha-Akis, Silvia - In: Canadian Journal of Economics 45 (2012) 2, pp. 632-671
To what extent do reductions in corporate income tax (CIT) rates attract foreign tax bases? What are the revenue implications of a unilateral tax reduction when tax bases are internationally mobile? These questions are explored using annual data from 17 OECD countries spanning the period 1982 to...
