In this paper, we investigate the existence of strategic interactions between the former EU15 countries and the countries of Central and Eastern Europe regarding corporate taxes. We estimate an empirical model of strategic interactions among 27 European countries for the period 1995-2005, using...

This article contributes to the literature on local tax interactions. Its novelty lies in its focus on the interactions of local governments across national borders. We use panel data for the French and German municipalities in the Rhine Valley for the period 2000–2007. The local governments...