In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

This paper develops a model of tax competition with three countries, which initially form a union where countries … refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the … union. We show that the introduction of discriminatory taxation in one country increases tax policy heterogeneity within the …