Journal of Mathematical Economics, Vol. 83. - August 2019
Titre : | Journal of Mathematical Economics, Vol. 83. - August 2019 |
Type de document : | Bulletin |
Paru le : | 01/08/2019 |
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Tax competition is often associated with the “race to the bottom:” a decrease in the tax rate of one jurisdiction (country, region or municipality) triggers similar reactions in neighboring jurisdictions. This race can be related to two properti[...]