G2TT
来源类型Discussion paper
规范类型论文
来源IDDP3370
DP3370 Optimal Commitment Policy Under Noisy Information
Kosuke Aoki
发表日期2002-05-20
出版年2002
语种英语
摘要Almost all the literature on tax competition in the presence of multinationals (MNCs) and profit shifting ignores trade costs. This Paper studies how economic integration, in terms of reduced trade costs and internationalization of ownership, affects tax competition and equilibrium corporate taxes. We find that equilibrium taxes increase subsequent to a reduction of trade costs if MNCs are owned by home country residents and also subsequent to increased internationalisation of ownership.
主题International Trade and Regional Economics
关键词International ownership Trade liberalization Multinational firms Corporate taxes International tax competition
URLhttps://cepr.org/publications/dp3370
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/532394
推荐引用方式
GB/T 7714
Kosuke Aoki. DP3370 Optimal Commitment Policy Under Noisy Information. 2002.
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