Is a Dynamic Approach to Tax Games Relevant?
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DOI: 10.15609/annaeconstat2009.144.0113
Abstract: In this paper we argue that static models provide an incomplete analysis of interjurisdictional tax competition. According to Wilson (1987) a static tax competition model might predict the long-run outcomes of government decision making in… read more here.
Keywords: tax; dynamic approach; tax games; games relevant ... See more keywords