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A. Alesina and R. Wacziarg, “Openness, Country Size and Government,” Journal of Public Economics, Vol. 69, No. 3, 1998, pp. 305-321.
http://dx.doi.org/10.1016/S0047-2727(98)00010-3

has been cited by the following article:

• TITLE: Economic Integration, Tax Erosion, and Decentralisation: An Empirical Analysis

  AUTHORS: Francesca Gastaldi, Paolo Liberati, Antonio Scialà

  KEYWORDS: Economic Integration; Tax Erosion; Fiscal Federalism; Implicit Tax Rates; Tax Competition

  JOURNAL NAME: Modern Economy, Vol.4 No.10A, October 28, 2013

  ABSTRACT: This paper addresses the issues of whether and how economic integration can affect the ability of the central governments to raise tax revenues and lead to a greater decentralisation of the public sector. To this purpose, a country-specific measure of tax erosion is derived. That is used as a determinant of the degree of fiscal federalism. We find that an increase of economic integration causes a decline of the implicit tax rates on mobile capital and the process of tax erosion positively contributes to the growth of public sector decentralisation.