Asymmetric Tax Competition with Formula Apportionment

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...

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Veröffentlicht in:MAGKS - Joint Discussion Paper Series in Economics (Band 43-2009)
1. Verfasser: Wrede, Matthias
Format: Arbeit
Sprache:Englisch
Veröffentlicht: Philipps-Universität Marburg 2009
Schlagworte:
Wirtschaft
corporate taxation
Multinational enterprises
formula apportionment, asymmetric tax competition.
Economics
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