Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
of the paper is organized as follows. In section 2, we analyze
tax policy and enforcement strategies under separate …. The tax policy of the foreign country faces similar
trade-o�s. The main di�erence is that the foreign country bene�ts from … tax base and allocate the right to tax this base using a factor which
is itself in�uenced by tax policy. This suggests …