• Economic Integration, Corporate Tax Incidence and Fiscal Compensation 

      Exbrayat, Nelly; Geys, Benny (Journal article; Peer reviewed, 2016)
      Higher corporate taxes are often argued to depress wages (a tax incidence effect), while higher wages may require compensation via lower corporate tax rates (a fiscal compensation effect). Yet, existing empirical evidence ...
    • Trade integration and corporate income tax differentials 

      Geys, Benny; Exbrayat, Nelly (Journal article; Peer reviewed, 2014)
      Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration and corporate income tax differentials across countries. First, ...