| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10800 |
| 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 |
| URL | https://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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