Tax Competition When Governments Lack Commitment: Excess Capacity as a Countervailing Threat
研究政府无法事先承诺税收政策时，企业过剩产能如何作为反制威胁影响国际税收竞争，对理解税收政策与产业组织互动有参考价值。
Tax Competition When Governments Lack Commitment: Excess Capacity as a Countervailing Threat by Eckhard Janeba. Published in volume 90, issue 5, pages 1508-1519 of American Economic Review, December 2000