Asymmetric Tax Competition with Formula Apportionment

This paper analyzes asymmetric tax competition under formula apportionment. It sets up a model with multinationals where two welfare-maximizing jurisdictions of different size levy source-based corporate taxes and allocate taxes using the formula approach. At the Nash equilibrium, tax rates are too...

詳細記述

書誌詳細

出版年:	MAGKS - Joint Discussion Paper Series in Economics (Band 43-2009)
第一著者:	Wrede, Matthias
フォーマット:	Arbeit
言語:	英語
出版事項:	Philipps-Universität Marburg 2009
主題:	corporate taxation Multinational enterprises Wirtschaft formula apportionment, asymmetric tax competition. Economics
オンライン･アクセス:	PDFフルテキスト
タグ:	タグ追加 タグなし, このレコードへの初めてのタグを付けませんか!