Restricting preferential tax regimes to avoid harmful tax competition

B-Tier

Journal: Regional Science and Urban Economics

Year: 2005

Volume: 35

Issue: 5

Pages: 493-507

Authors (2)

Haupt, Alexander (University of Plymouth) Peters, Wolfgang (not in RePEc)

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