G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w7920
来源IDWorking Paper 7920
Taxing Multinationals
Michael P. Devereux; R. Glenn Hubbard
发表日期2000-09-01
出版年2000
语种英语
摘要This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. We consider the impact on national welfare of alternative tax policies for outbound investment. Our results differ from existing models. In contrast to Feldstein and Hartman (1979), in our model, taxing foreign source income on accrual with a deduction for foreign taxes is not generally optimal. However, unlike Mintz and Tulkens (1996), the optimal policy for domestic and outbound investment is linked through the strategic choices of the multinational.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w7920
来源智库National Bureau of Economic Research (United States)
引用统计
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/565505
推荐引用方式
GB/T 7714
Michael P. Devereux,R. Glenn Hubbard. Taxing Multinationals. 2000.
条目包含的文件
文件名称/大小 资源类型 版本类型 开放类型 使用许可
w7920.pdf(618KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Michael P. Devereux]的文章
[R. Glenn Hubbard]的文章
百度学术
百度学术中相似的文章
[Michael P. Devereux]的文章
[R. Glenn Hubbard]的文章
必应学术
必应学术中相似的文章
[Michael P. Devereux]的文章
[R. Glenn Hubbard]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w7920.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。