reflects a strategy of tax competition, and not a "yardstick competition" in neighboring countries. We estimate the scale of … European countries according to their size in order to verify the theory of Bucovetsky (1991) and Wilson (1991) which predict a … interdependent and are evidences of tax competition in Europe. …

estimate tax reaction functions of national governments competing with each other. Deriving a simple model of tax competition … countries in the tax competition within the enlarged European Union. We find that interactions are stronger among small …