Madiès, Thierry; Guimbert, Stéphane; Bretin, Emmanuel - In: Économie et Prévision 156 (2002) 5, pp. 15-42
[eng] Tax Competition and Tax On Firm Profits : Theory and Practice.. This paper begins by reviewing the principal results relating to optimal taxation of corporate income and distortions arising from corporate income tax in an open economy. Emphasis is placed on the most recent theoretical...