G2TT
来源类型Discussion paper
规范类型论文
来源IDDP7352
DP7352 Moral and Social Constraints to Strategic Default on Mortgages
Luigi Guiso; Luigi Zingales; Paola Sapienza
发表日期2009-07-12
出版年2009
语种英语
摘要The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are important thus allowing us to study the relocation effects of taxes that vary according to firm size. We show that allowing for heterogeneity permits a given tax scheme to have an endogenously different effect on the location decision of small and big firms, with the biggest firms being endogenously more likely to relocate in reaction to high taxes. We show that a reform which flattens the tax-firm-size profile can raise tax revenue without inducing any relocation.
主题International Trade and Regional Economics
关键词Agglomeration forces International tax competition Zimmerman hypothesis
URLhttps://cepr.org/publications/dp7352
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/536195
推荐引用方式
GB/T 7714
Luigi Guiso,Luigi Zingales,Paola Sapienza. DP7352 Moral and Social Constraints to Strategic Default on Mortgages. 2009.
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