Hugh Ault, "Tax Competition: What (If Anything) To Do About It?," in 26 International and Comparative Taxation: Essays in Honour of Klaus Vogel 1 (Paul Kirchhof et al. eds., 2002).
Reuven Avi-Yonah, "Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State," 113 Harvard Law Review 1573 (2000).
Geoffrey Brennan & James M. Buchanan, The Power to Tax: Analytical Foundations of a Fiscal Constitution (1980)
Frances M Horner, "Do We Need an International Tax Organization?," 24 Tax Notes Int'l 179 (2001).
Javier Salinas, "The OECD Tax Competition Initiative: A Critique of its Merits in the Global Marketplace," 25 Houston Journal of Inernationa'l Law 531 (2003).
Miranda Stewart, "Global Trajectories of Tax Reform: The Discourse of Tax Reform in Developing and Transition Countries," 44 Harvard International Law Journal 139 (2002).
