Janeba, Eckhard; Wilson, John D. - National Bureau of Economic Research (NBER) - 1999
's Single Market, where non-EU firms have responded to the 'Fortress of Europe' by increasing foreign direct investment. …This paper reconsiders the question of whether tax competition for mobile capital leads to tax rates on capital that … contrast to standard models of tax competition, both commodity trade and capital mobility is allowed to occur between the …