G2TT
来源类型Discussion paper
规范类型论文
来源IDDP6864
DP6864 Conspicuous Consumption, Human Capital and Poverty
Omer Moav; Zvika Neeman
发表日期2008-06-13
出版年2008
语种英语
摘要We model international tax competition allowing for agglomeration forces and heterogeneous firms. This provides a new perspective since a tax schedules have different effects on the international relocation decision of small and large firms (large firms are endogenously more sensitive to tax competition) and these decisions affect industry productivity in addition to the usual effects. The model allows us to study rate-lowering base-widening reforms. We show it is generally possible to design such a reforms that raises revenue without losing firms.
主题International Trade and Regional Economics
关键词Agglomeration Heterogeneous firms Tax reform
URLhttps://cepr.org/publications/dp6864
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/535688
推荐引用方式
GB/T 7714
Omer Moav,Zvika Neeman. DP6864 Conspicuous Consumption, Human Capital and Poverty. 2008.
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