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来源类型 | Discussion paper |
规范类型 | 论文 |
来源ID | DP3370 |
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 |
URL | https://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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