Multinational Capital Structure and Tax Competition

This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital- to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of the...

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Bibliographic Details
Published in:MAGKS - Joint Discussion Paper Series in Economics (Band 34-2009)
Main Author: Wrede, Matthias
Format: Work
Language:English
Published: Philipps-Universität Marburg 2009
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Online Access:PDF Full Text
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