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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/26365
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Eichner, Thomas | | en_US |
| dc.contributor.author | | Runkel, Marco | | en_US |
| dc.date.accessioned | | 2008-06-06 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:31:00Z | | - |
| dc.date.available | | 2009-07-28T08:31:00Z | | - |
| dc.date.issued | | 2008 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/26365 | | - |
| dc.description.abstract | | This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world interest rate. Under the principle of Separate Accounting, it turns out that corporate tax rates may be inefficiently low or high, while under Formula Apportionment corporate tax rates are always inefficiently low. These results are true independent of whether the number of countries is small or large. They reverse the insights obtained by previous studies under the assumption of an exogenously given world interest rate. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 2320 | | en_US |
| dc.subject.jel | | H7 | | en_US |
| dc.subject.jel | | H73 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | corporate income tax | | en_US |
| dc.subject.keyword | | Separate Accounting | | en_US |
| dc.subject.keyword | | Formula Apportionment | | en_US |
| dc.subject.stw | | Körperschaftsteuer | | en_US |
| dc.subject.stw | | Multinationales Unternehmen | | en_US |
| dc.subject.stw | | Formula Apportionment | | en_US |
| dc.subject.stw | | Steuerbemessung | | en_US |
| dc.subject.stw | | Steuerbelastung | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Allgemeines Gleichgewicht | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Corporate income taxation of multinationals in a general equilibrium model | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 568608968 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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