Tax Competition and Information Sharing in Europe: A Signaling Game

A challenging view to tax harmonisation though a game theoretical model with signalling. Contrary to the traditional view, signalling leads to stability rather than a "race to the bottom".

FOURÇANS, A. and WARIN, T. (2010). Tax Competition and Information Sharing in Europe: A Signaling Game. International Journal of Economics and Business Research, 2(1), pp. 76-86.

Keywords : #Fiscalité, #Harmonisation, #Théorie-des-jeux