Han, Yutao; Pieretti, Patrice; Zou, Benteng - In: Economics Letters 122 (2014) 1, pp. 16-18
Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition. The aim of this note is to show that this classical view has...