the extent to which particular taxes are affected by the globalization process. It speculates on future developments in … this area and on tax competition …

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax …. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their 'tax haven …

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax …. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their "tax haven …

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax …. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their “tax haven …

This paper develops a competition theory framework that evaluates an important aspect of the OECD's Harmful Tax …. Closing down a subset of tax havens reduces competition among the havens that remain active. This makes their "tax haven …

effects or direct costs) via capital gains and dividend taxes on corporate investors (secondary effects). Furthermore … corporate tax revenue losses but also tax revenue collected from capital gains and dividend taxes, as well as government … dividend taxes, and yields on government bonds to measure the cost of borrowing. Our results show that when these indirect …