Brown, Drusilla K. (contributor); Kiyota, Kōzō (contributor) - 2004 - [Elektronische Ressource]
reasonable degree of tax competition would not be harmful at all: it
would lead to a market-driven convergence towards lower tax … modeled abstracting from any effects of taxes on economic growth
over the long run. This may seem at odds with qualitative … significant convergence in effective consumption tax rates across
the C3 and the UK over the course of the 1990s. For the …