Sedmihradský, Milan - In: Czech Journal of Economics and Finance (Finance a uver) 51 (2001) 10, pp. 550-565
fixed capital investment in one of two asymmetric countries as regards size, labor costs and corporate tax rate. We assume … rate, and it also shows that the smaller country is able to attract the firm’s investment at the expense of its own tax … of the theory of tax competition, since it shows the importance of non-tax factors for international competitiveness of a …