Year
2010
Authors
Abstract
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. et 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.