International Tax and Public Finance, vol.17 n°5. - 2010
Titre : | International Tax and Public Finance, vol.17 n°5. - 2010 |
Type de document : | Bulletin |
Paru le : | 01/01/2010 |
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We study the impact of public good spillovers on tax competition between two imperfectly integrated countries with different levels of productivity. We show that international public good spillovers, by reducing the tax gap between countries, st[...]