Riedl, Aleksandra; Rocha-Akis, Silvia - 2009
data of 18 OECD countries spanning the period 1982 to 2005, we show that the common trend in falling corporate income tax … trend in falling CIT rates has not contributed to the observed rise in CIT revenues in OECD countries between 1982 and 2005 …In this paper, we test one of the fundamental assumptions in the tax competition literature, namely, that a country …