- Abstract:
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This paper models the effects of cash-flow taxes on company profit which differ according to the location of the tax. The model incorporates a multinational producing and selling in two countries with three sources of economic rent, each in a different location: a fixed basic production factor (located with initial production), mobile managerial skill, and a fixed final production factor (located with consumption). In the general case, national governments face trade-offs in choosing between ...
Expand abstract - Publication status:
- Published
- Peer review status:
- Peer reviewed
- Version:
- Accepted manuscript
- Files:
-
-
(pdf, 478.9KB)
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- Publisher:
- American Economic Association Publisher's website
- Journal:
- American Economic Journal: Economic Policy Journal website
- Volume:
- 10
- Issue:
- 3
- Pages:
- 69-94
- Publication date:
- 2018-07-26
- Acceptance date:
- 2017-11-20
- EISSN:
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1945-774X
- ISSN:
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1945-7731
- Pubs id:
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pubs:807147
- URN:
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uri:f70bc481-9880-4549-ae1c-1b513a74f9a2
- UUID:
-
uuid:f70bc481-9880-4549-ae1c-1b513a74f9a2
- Local pid:
- pubs:807147
- Copyright date:
- 2018
Journal article
Cash-flow taxes in an international setting
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