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