Journal article
Do countries compete over corporate tax rates?
- 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
Actions
Access Document
- Publisher copy:
- 10.1016/j.jpubeco.2007.09.005
Why is the content I wish to access not available via ORA?
Bibliographic data (the information relating to research outputs) and full-text items (e.g. articles, theses, reports, etc.) arrive in ORA from several different sources. Unfortunately we are not able to make available the full-text for every research output.
Please contact the ORA team (
) if you have queries regarding unavailable content OR if you are aware of a full-text copy we can make available.
) if you have queries regarding unavailable content OR if you are aware of a full-text copy we can make available.
Content may be unavailable for the following four reasons
-
Version unsuitable
-
We have not obtained a suitable full-text for a given research output. See this page for more information.
-
Recently completed
-
Sometimes content is held in ORA but is unavailable for a fixed period of time to comply with the policies and wishes of rights holders.
-
Permissions
-
All content made available in ORA should comply with relevant rights, such as copyright. See this page for more information.
-
Clearance
-
Some thesis volumes scanned as part of the digitisation scheme funded by Dr Leonard Polonsky are currently unavailable due to sensitive material or uncleared third-party copyright content. We are attempting to contact authors whose theses are affected.
Alternative access to the full-text
You may be able to access the full-text directly from the publisher's website using the 'Publisher Copy' link in the 'Links & Downloads' box from a research output's ORA record page. This method may require an institutional or individual subscription to the journal/resource.
Authors
Bibliographic Details
- Publisher:
- Elsevier
- Journal:
- Journal of Public Economics
- Volume:
- 92
- Issue:
- 5-6
- Pages:
- 1210 - 1235
- Publication date:
- 2008-01-01
- DOI:
- ISSN:
-
0047-2727
Item Description
- Language:
- English
- UUID:
-
uuid:72171fcd-4be8-4f09-99d8-d7b91244b67c
- Local pid:
- oai:economics.ouls.ox.ac.uk:14848
- Deposit date:
- 2011-08-16
Related Items
Terms of use
- Copyright date:
- 2008
If you are the owner of this record, you can report an update to it here: Report update to this record