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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Bibliographic Details

Published in:	MAGKS - Joint Discussion Paper Series in Economics (Band 43-2009)
Main Author:	Wrede, Matthias
Format:	Work
Language:	English
Published:	Philipps-Universität Marburg 2009
Subjects:	Multinational enterprises formula apportionment, asymmetric tax competition. Wirtschaft corporate taxation Economics
Online Access:	PDF Full Text
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