| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP3331 |
| DP3331 Credit Ratings as Coordination Mechanism | |
| Arnoud Boot; Todd Milbourn | |
| 发表日期 | 2002-04-20 |
| 出版年 | 2002 |
| 语种 | 英语 |
| 摘要 | We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of multinationals. Such choices depend on an effective average tax rate. We propose a precise measure of this rate, which is shown to be equal to a weighted average of an effective marginal tax rate and an adjusted statutory tax rate, where the weights depend on the profitability of the investment. Estimates of the distribution of this measure are presented and compared for domestic and international investment in the USA, France, Germany, and the UK. We analyse the impact of harmonising corporate tax rates in Europe on incentives to locate in France, Germany and the UK. |
| 主题 | Public Economics |
| 关键词 | Tax policy investment Location choice Tax coordination |
| URL | https://cepr.org/publications/dp3331 |
| 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/532355 |
| 推荐引用方式 GB/T 7714 | Arnoud Boot,Todd Milbourn. DP3331 Credit Ratings as Coordination Mechanism. 2002. |
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