| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP7352 |
| 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 |
| URL | https://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. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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