Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2020
from an average elasticity between 0.19 and 0.36 with both source and destination country being an OECD member, and an …Tax treaties are often seen as a means to mitigate fierce tax competition. We challenge this view by arguing that taxes … rates. As opposed to traditional tax competition, where every foreign investor would benefit from lower tax rates, we show …