Itaya, Jun-ichi; Okamura, Makoto; Yamaguchi, Chikara - In: Journal of Public Economics 92 (2008) 12, pp. 2403-2411
This paper reexamines the main findings of Cardarelli et al. [Cardarelli, R., Taugourdeau, E., Vidal, J.-P., 2002. A repeated interactions model of tax competition, Journal of Public Economic Theory 4, 19-38], and Catenaro and Vidal [Catenaro, M., Vidal, J.-P., 2006. Implicit tax co-ordination...