haku: @author Fuest, C. / yhteensä: 10
viite: 5 / 10
| Tekijä: | Fuest, C. |
| Otsikko: | Economic integration and tax policy with endogenous foreign firm ownership |
| Lehti: | Journal of Public Economics
2005 : SEP, VOL 89:9-10, p. 1823-1840 |
| Asiasana: | Company taxation Policy Integration Models |
| Vapaa asiasana: | Ownership |
| Kieli: | eng |
| Tiivistelmä: | This paper analyzes the impact of economic integration (hereafter as: int.) on tax policy in a model where corporate taxation is motivated by the desire to tax profits accruing to foreigners and the number of foreign owned firms (here as: f-o-fs.) is endogenous. It turns out that declining trade costs lead to increasing profit taxes if the government may use import tariffs. It is concluded that the existence of f-o-fs. may fail to prevent profit taxes from declining as economic int. proceeds. |
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