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Size Effect, Neighbour Effect and Peripheral Effect in Cross-Border Tax Games

Liu, X

Liu, X (reprint author), Chongqing Univ, Sch Econ & Business Adm, Dept Econ, Chongqing 400044, Peoples R China.

PROCEEDINGS OF THE TENTH INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING MANAGEMENT, 2017; 502 ( ): 955

Abstract

This paper analyses a game theoretic model of taxation competition in a system where tax authorities are revenue optimisers and sovereign countries ar......

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