haku: @indexterm foreign investment / yhteensä: 1949
viite: 1 / 1949
« edellinen | seuraava »
Tekijä:Krautheim, S.
Schmidt-Eisenlohr, T.
Otsikko:Heterogeneous firms, "profit shifting" FDI and international tax competition
Lehti:Journal of Public Economics
2011 : FEB, VOL. 95:1-2, p. 122-133
Asiasana:foreign investment
tax havens
government
revenue
competition
Kieli:eng
Tiivistelmä:Larger companies more likely use tax haven operations to exploit international tax differences. We investigate tax competition between a large country and a tax haven. In the former, heterogeneous firms operate under monopolistic competition and are able to choose to move profits abroad. A higher degree of firm heterogeneity (a mean-preserving spread of the cost distribution) is shown to increase the degree of tax competition, i.e. decrease the equilibrium tax rate for the large country, increase outflows of its tax base and thus decrease its tax revenues in equilibrium. The effects hold for a higher substitutability between varieties.
SCIMA tietueen numero: 276164
lisää koriin
« edellinen | seuraava »
SCIMA