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Taxation & Estate Planning

: TaxProf Blog

Tax Competition and Migration: The Race-to-The-Bottom Hypothesis Revisited

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Assaf Razin & Efraim Sadka (both of Tel Aviv University, Eitan Berglas School of Economics) have posted Tax Competition and Migration: The Race-to-The-Bottom Hypothesis Revisited on NBER. Here is the abstract: The literature on tax competition with free capital mobility cites several reasons for the race-to-the-bottom hypothesis in the sense...

Full post as published by TaxProf Blog on February 03, 2011 (boomark / email).

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