| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP3387 |
| DP3387 Art Auctions: A Survey of Empirical Studies | |
| Orley C Ashenfelter; Kathryn Graddy | |
| 发表日期 | 2002-05-20 |
| 出版年 | 2002 |
| 语种 | 英语 |
| 摘要 | This Paper tests whether OECD countries compete with each other over corporate taxes in order to attract investment. We develop two models: with firm mobility, countries compete only over the statutory tax rate or the effective average tax rate, while with capital mobility, countries compete only over the effective marginal tax rate. We estimate the parameters of reaction functions using data from 21 countries between 1983-99. We find evidence that countries compete over all three measures, but particularly over the statutory tax rate and the effective average tax rate. This is consistent with a belief amongst governments that location choices by multinational firms are discrete. We also find evidence of concave reaction functions, consistent with the model outlined in the Paper. |
| 主题 | Public Economics |
| 关键词 | Tax competition Corporate taxes Effective tax rate Effective marginal tax rate |
| URL | https://cepr.org/publications/dp3387 |
| 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/532410 |
| 推荐引用方式 GB/T 7714 | Orley C Ashenfelter,Kathryn Graddy. DP3387 Art Auctions: A Survey of Empirical Studies. 2002. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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