G2TT
来源类型Discussion paper
规范类型论文
来源IDDP10800
DP10800 Country Size and Corporate Tax Rate: Rationale and Empirics
Ian Wooton; Rodolphe Desbordes
发表日期2015-08-30
出版年2015
语种英语
摘要This paper investigates whether the differences in corporate tax rates set by countries can be explained, in part, by the size of national home markets. We set up a simple model in which multinational firms within an industry choose where to invest, given the levels of corporation tax rates in each location. This model yields predictions with respect to the influences of the relative size of countries on the differences in corporate tax rates that should arise in equilibrium. We then test these predictions using data from 27 European Union member-states for the period 1981-2005. Consistent with our model, we find that large countries set higher corporate tax rates than their smaller competitors for FDI. Our rationale for the existence of this effect, the market access, withstands the test of alternative explanations.
主题International Trade and Regional Economics ; Public Economics
关键词Corporate tax rate Country size Foreign direct investment Tax competition
URLhttps://cepr.org/publications/dp10800
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/539630
推荐引用方式
GB/T 7714
Ian Wooton,Rodolphe Desbordes. DP10800 Country Size and Corporate Tax Rate: Rationale and Empirics. 2015.
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