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来源类型 | ENEPRI Working Papers |
规范类型 | 论文 |
Tax Competition and Public Input | |
Agnès Bénassy-Quéré; Nicolas Gobalraja; Alain Trannoy | |
发表日期 | 2005-10-01 |
出版年 | 2005 |
语种 | 英语 |
摘要 | This paper assesses the extent and policy implications of simultaneous competition among countries on both corporate tax rates and the provision of public goods used by firms as production factors (‘public factors’). First, we derive the relevant theoretical results in a unified framework where a corporate tax is used to finance a public good that raises both household utility and firm productivity. Then, the relevance of such simultaneous competition is tested using data on foreign direct investment from the US to EU member states. |
主题 | Economy and Finance |
URL | https://www.ceps.eu/publications/tax-competition-and-public-input |
来源智库 | Centre for European Policy Studies (Belgium) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/62969 |
推荐引用方式 GB/T 7714 | Agnès Bénassy-Quéré,Nicolas Gobalraja,Alain Trannoy. Tax Competition and Public Input. 2005. |
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 | ||
1273.pdf(134KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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