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来源类型 | Discussion paper |
规范类型 | 论文 |
来源ID | DP6864 |
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 |
URL | https://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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