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) |
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| 1. Verfasser: | |
| Format: | Arbeit |
| Sprache: | Englisch |
| Veröffentlicht: |
Philipps-Universität Marburg
2009
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| Schlagworte: | |
| Online-Zugang: | PDF-Volltext |
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