Keen, Michael; Konrad, Kai A. - In: Handbook of public economics : volume 5, (pp. 257-328). 2013
policy importance of the topic, has grown substantially over the last 30 years. It focuses on the taxation of capital income …This chapter surveys the theory of international tax competition and coordination, which, matching the increasing …-cooperative equilibria under unconstrained tax competition, the chapter analyzes key issues of coordination (within subsets of countries, for …