Zissimos, Ben; Wooders, Myrna - In: Journal of Public Economics 92 (2008) 5-6, pp. 1105-1121
We show that, in a setting where tax competition promotes efficiency, variation in the extent to which firms can use public goods to reduce costs brings about a reduction in the intensity of tax competition. This in turn brings about a loss of efficiency. In this environment, a 'minimum tax'...
