Between Tax Competition and Harmonisation: A Survey on Tax Coordination

Vondra, Klaus

doi:10.2139/ssrn.1138639

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Fiscal Competition In Developing Countries : A Survey Of The Theoretical And Empirical Literature

Madiès¹,

Dethier²

2010

Policy Research Working Papers

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The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.

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