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Tax competition
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Publication Year:
2021
Raffaele Miniaci
;
Paolo Panteghini
;
Giulia Rivolta
The Estimation of Reaction Functions under Tax Competition
Most of the empirical literature on tax competition has been using panel models in which each country's tax rate responds to a weighted average of other countries' tax rates,...
DOI:10.15456/ger.2021311.192325
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