@article{Ohsawa2003,
	title = {A spatial tax harmonization model},
	author = {Yoshiaki Ohsawa},
	journal = {European Economic Review},
	month = {Jun},
	number = {3},
	pages = {443--459},
	url = {http://www.sciencedirect.com/science/article/B6V64-47GHW4H-7/1/0761cf0d3d7e91606dfc040267fcff9b},
	volume = {47},
	year = {2003},
	biburl = {http://www.bibsonomy.org/bibtex/2ec2a65d7b91c31651667492d4f147907/smicha},
	keywords = {Tax competition }
}