| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP9969 |
| DP9969 Tax Competition with Heterogeneous Firms | |
| Richard Baldwin; Toshihiro Okubo | |
| 发表日期 | 2014-05-11 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | This paper studies tax competition in an economic geography model that allows for agglomeration economies with trade costs and heterogeneous firms. We find that the Nash equilibrium involves the large country charging a higher tax than the small nation. Lower trade costs lead to an intensification of competition, a drop in Nash tax rates, and a narrowing of the gap. Since large, productive firms are naturally more sensitive to tax differences in our model, large firms are the crux of tax competition in our model. This also means that tax competition has consequences for the average productivity of the big and small nations' industry; by lowering tax rates, the small nation can attract high-productivity firms. |
| 主题 | International Trade and Regional Economics |
| 关键词 | Average productivity Firm heterogeneity Nash equilibrium tax Spatial sorting Tax cooperation |
| URL | https://cepr.org/publications/dp9969 |
| 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/538802 |
| 推荐引用方式 GB/T 7714 | Richard Baldwin,Toshihiro Okubo. DP9969 Tax Competition with Heterogeneous Firms. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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