Ogawa, Hikaru - In: International Tax and Public Finance 20 (2013) 3, pp. 474-484
This paper extends the work of Kempf and Rota-Graziosi (J. Pub. Econ. 94:768–776, <CitationRef CitationID="CR9">2010</CitationRef>), which argues that under capital tax competition the sub-game perfect equilibria (SPEs) correspond to two Stackelberg outcomes. The findings show that the Kempf and Rota-Graziosi result depends on the form...</citationref>
