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Do countries compete over corporate tax rates?

Abstract:

This paper tests whether OECD countries compete with each other over corporate taxes in order to attract investment. We develop two models: with firm mobility, countries compete only over the statutory tax rate or the effective average tax rate, while with capital mobility, countries compete only over the effective marginal tax rate. We estimate the parameters of reaction functions using data from 21 countries between 1983 and 1999. We find evidence that countries compete over all three measu...

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Publication date:
2008-01-01
URN:
uuid:e4707102-5af3-454d-a697-a96142397eff
Local pid:
oai:eureka.sbs.ox.ac.uk:1274

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