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Tax Competition and Tax Coordination when Countries Differ in Size

S. M. Ravi KanburMichael Keen

出版	World Bank Publications, 1991
URL	http://books.google.com.hk/books?id=-8wAQTtOi68C&hl=&source=gbs_api
EBook	SAMPLE

註釋

Differences in country size exacerbate the inefficiency of tax competition, harming both a smaller country and a larger one. But different forms of tax cooperation can have very different effects. The smaller country would lose from harmonizing tax rates, but both would gain from imposing a minimum tax. The optimal joint response to freer cross- border trade, however, may be to do absolutely nothing.