- Abstract:
-
This paper investigates whether OECD countries compete with each other over corporation taxes, and whether such competition can explain the fall in statutory tax rates in the 1980s and 1990s. We develop a model in which multinational firms choose their capital stock in response to an effective marginal tax rate (EMTR), and simultaneously choose the location of their profit in response to differences in statutory tax rates. Governments engage in two-dimensional tax competition: they simultaneo...
Expand abstract - Publisher copy:
- 10.1016/j.jpubeco.2007.09.005
-
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- Journal:
- Journal of Public Economics
- Volume:
- 92
- Issue:
- 5-6
- Publication date:
- 2008-01-01
- DOI:
- URN:
-
uuid:72171fcd-4be8-4f09-99d8-d7b91244b67c
- Local pid:
- oai:economics.ouls.ox.ac.uk:14848
- Language:
- English
- Copyright date:
- 2008
Journal article
Do countries compete over corporate tax rates?
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