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Tax competition as a cause of falling corporate income tax rates: a survey of empirical literature

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Leibrecht, M. and Hochgatterer, C. (2012) Tax competition as a cause of falling corporate income tax rates: a survey of empirical literature. Journal of Economic Surveys, 26 (4). pp. 616-648. ISSN 1467-6419

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To link to this item DOI: 10.1111/j.1467-6419.2010.00656.x


Item Type:Article
Refereed:Yes
Divisions:Henley Business School > International Business and Strategy
University of Reading Malaysia
ID Code:67709
Publisher:Wiley-Blackwell
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