1. Auerbach, A. J., & Poterba, J. M. (1988). Why have corporate tax revenues declined? in Helpman, E. et al. (eds.) Economic effects of the government budget. Cambridge: MIT Press, pp. 33–49.
2. Baldwin, R. E., & Krugman, P. (2004). Agglomeration, integration, and tax harmonisation. European Economic Review, 48(1), 1–23.
3. Bartelsman, E., & Beestma, R. (2003). Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD countries. Journal of Public Economics, 87, 2225–2252.
4. Bénassy Quéré, A., Fontagné, L., & Lahrèche-Révil, A. (2000). Foreign direct investment and the prospects for tax co-ordination in Europe. CEPII Working Paper no. 2000-06. April.
5. Bond, S. R., Chennells, L., Devereux, M. P., Gammie, M., & Troup, E. (2000). Corporate tax harmonisation in Europe: A guide to the debate. London: Institute for Fiscal Studies.