Exbrayat, Nelly; Geys, Benny - Wissenschaftszentrum Berlin für Sozialforschung (WZB) - 2012
asymmetric market size, trade integration and business income tax differentials across countries. First, relying on Ottaviano and … Van Ypersele's (2005) foot-loose capital model of tax competition, we illustrate that trade integration reduces the …, crucially, trade integration weakens this link. These findings are obtained controlling for the potential endogeneity of trade …