search query: @author Osmundsen, P. / total: 3
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| Author: | Osmundsen, P. Hagen, K. Schjelderup, G. |
| Title: | Internationally mobile firms and tax policy |
| Journal: | Journal of International Economics
1998 : JUN, VOL. 45:1, p. 97-114 |
| Index terms: | INTERNATIONAL MOBILITY EQUATORIAL GUINEA (SPANISH) TAX POLICY |
| Language: | eng |
| Abstract: | This paper analyses how the government should tax internationally mobile firms. The analysis finds that if tax authorities are unable to observe firms' true mobility and domestic and foreign profitability are uncorrelated, then: (1) information rents are acquired by immobile (inefficient) firms, and (2) the optimal policy will stimulate investment in the immobile sector compared to the complete information case. |
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