Asymmetric capital tax competition with profit shifting

DOI10.1007/S00712-005-0131-0MaRDI QIDQ814833zbMATH OpenOpenAlexFDO

Authors Sven Stöwhase

Publication date 7 February 2006

Published in Journal of Economics (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1007/s00712-005-0131-0

zbMATH Keywords

tax competitionasymmetric countriesmultinational enterprises.profit shifting

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64) Economic models of real-world systems (e.g., electricity markets, etc.) (91B74) Production theory, theory of the firm (91B38)

Recommendations

• Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
• Transfer pricing policy and the intensity of tax rate competition
• Cooperate tax competition, tariffs and multinational firms
• Capital mobility and tax competition.
• Multinational firms mitigate tax competition

Cites work

• Asymmetric tax competition
• Comparative Statics for Oligopoly

Cited in

(11)

• Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
• Non-binding minimum taxes may foster tax competition
• Lifestyle taxes in the presence of profit shifting
• Transfer pricing policy and the intensity of tax rate competition
• Transfer Pricing, Double Taxation, and the Cost of Capital
• Multinational firms mitigate tax competition
• ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING
• Capital mobility and tax competition.
• Cooperate tax competition, tariffs and multinational firms
• Does size asymmetry exacerbate the inefficiency of tax competition?
• An extension of the home-attachment criteria under dynamic tax competition

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