Theories of Tax Competition. Wilson, J. D. National Tax Journal, 52(2):269–304, 1999.
bibtex   
@article{Wilson1999,
	Author = {Wilson, John Douglas},
	Journal = {National Tax Journal},
	Number = {2},
	Pages = {269--304},
	Title = {Theories of Tax Competition},
	Volume = {52},
	Year = {1999}}

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