From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance

Rixen, ThomasThomasRixen2019-09-192014-04-3020110969-2290https://fis.uni-bamberg.de/handle/uniba/6001engFrom Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governancearticle