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This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we use a simple model of tax competition to determine how a given country weights the taxes of others when choosing its own tax. This indicates that the market potential of a...
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public finance economists are researching. Because the 2020 International Institute of Public Finance (IIPF) Congress … Tax and Public Finance (ITAX), reflect on interesting papers that were presented at this internationally representative …
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