| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP2871 |
| DP2871 On 'Indirect' Trade-Related R&D Spillovers | |
| Maurice Schiff; Marcelo Olarreaga; Olivier Lumenga-Neso | |
| 发表日期 | 2001-06-18 |
| 出版年 | 2001 |
| 语种 | 英语 |
| 摘要 | It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use Formula Apportionment (FA) to tax corporate income, and the EU is debating a switch from Separate Accounting (SA) to FA. This paper develops a theoretical model that compares basic properties of FA to SA. The focal point of the analysis is on how changes in tax rates affect capital formation, input choice, and transfer pricing as well as spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not eliminate such spillovers and will, in cases identified in the paper, actually aggravate them. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Transfer prices Separate accounting Formula apportionment Tax externalities |
| URL | https://cepr.org/publications/dp2871 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/531910 |
| 推荐引用方式 GB/T 7714 | Maurice Schiff,Marcelo Olarreaga,Olivier Lumenga-Neso. DP2871 On 'Indirect' Trade-Related R&D Spillovers. 2001. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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