don: Christian Aid. Desai, A. M., Foley, C. F. and Hines, R. J. J. (2006). Do tax havens divert ecoomic activity? Economies Letters, 90, 219-224. Devereux, M. P., Lockwood, B. and Redoano, M. (2008). Do countries compete over corporate tax rates? Jour- nal of Public Economies, 92, 1210 - 1235. Dharmap

o shed light on the question above by combining theoret- ical modelling and empirical analysis to search for evidence of effective tax competition (Devereux et EFTA00317181 CDP BACKGROUND PAPER NO. 24 al., 2008; Huizinga and Laeven 2008; Marceau et al., 2010; Paeralta et al., 2006; Wilson and Wildasi