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| Tekijä: | Olsen, T.E. Osmundsen, P. |
| Otsikko: | Strategic tax competition; implications of national ownership |
| Lehti: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 253-277 |
| Asiasana: | JURISDICTION MOBILITY MULTINATIONAL COMPANIES |
| Vapaa asiasana: | COMMON AGENCY TAX COMPETITION |
| Kieli: | eng |
| Tiivistelmä: | Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors. The MNE contributes to local welfare by tax payments and dividends, and it has private information about the efficiency of the operation in the two localisations. It is shown that the distortions in the MNE's real investment portfolio are determined by a trade-off between fiscal externalities and equity externalities, and that investments in the case of strategic tax competition may be lower than in the co-operative case. |
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