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| Author: | Riedel, N. Runkel, M. |
| Title: | Company tax reform with a water's edge |
| Journal: | Journal of Public Economics
2007 : AUG, VOL. 91:7-8, p. 1533-1554 |
| Index terms: | company taxation tax havens externalities models |
| Language: | eng |
| Abstract: | This paper analyses the effects of switching from a corporate tax system based on separate accounting (SA) towards a system in which two countries form a formula apportionment (FA) union while a third country sticks to SA (water's edge). The analysis draws a positive picture on the water's edge regulation. In the short-run, the transition from SA to FA is likely to reduce profit shifting from the FA union to non-FA tax havens. In a long-run, there is found a negative water's edge externality tending to be less detrimental etc. |
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