The effects of trade liberalization on tax avoidance

DOI10.1111/IJET.12384MaRDI QIDQ6180346zbMATH OpenFDO

Authors Rui Pan, Dao-Zhi Zeng

Publication date 19 January 2024

Published in International Journal of Economic Theory (Search for Journal in Brave)

Copyright license Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

zbMATH Keywords

tradetax competitiontax avoidancetax haven

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64) Trade models (91B60)

Recommendations

• Trade liberalization and profit tax reform under oligopolistic vertical trade
• Trade liberalization and competition levels
• Revenue implications of trade liberalization under imperfect competition
• Transfer pricing policy and the intensity of tax rate competition
• Cooperate tax competition, tariffs and multinational firms

Cites work

• An anatomy of international trade: evidence from French firms
• ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING
• Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
• The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity

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