European Union (EU), control of “state aid” restricts tax subsidy competition while permitting tax rate competition; there is … subsidies and to direct larger amounts of this “tax aid” toward mobile firms (i.e., firms that are part of a multinational … corporation). Despite the EU regulations, we find that mobile firms enjoy significantly larger ETR reductions from tax aid than do …

Agreement on Trade in Services (GATS), it derives insights from a large number of Regional Trade Agreements (RTAs) that embody … substantive provisions on both government procurement and services trade. An important finding is that, from an economic … perspective, general market access commitments with respect to services trade and commitments regarding government procurement of …