This paper examines the impact of positive public good spillovers on international capital tax competition in a spatial economy with two countries imperfectly integrated and with different levels of productivity.
Geography
Link
http://econpapers.repec.org/scripts/redir.pl?u=http%3A%2F%2Fhal.ccsd.cnrs.fr%2Fdocs%2F00%2F06%2F15%2F71%2FPDF%2FPGS.pdf;h=repec:hal:papers:ujm-00000001_v1