What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks

B-Tier

Journal: Scandanavian Journal of Economics

Year: 2011

Volume: 113

Issue: 3

Pages: 579-602

Authors (2)

Michael Overesch (not in RePEc) Johannes Rincke (CESifo)

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count