Tax competition: dynamic policy and empirical evidence
This thesis studies tax competition from both a theoretical and an empirical point of view. In chapter 1 we develop a dynamic two-country optimal taxation model to study tax competition. We find that tax competition is costly and that the equilibrium with tax competition differs remarkably from the...
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| Format: | Doctoral Thesis |
| Language: | English |
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Universitat Pompeu Fabra
2010
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| Online Access: | http://hdl.handle.net/10803/7421 http://nbn-resolving.de/urn:isbn:9788469383049 |