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dc.contributor.authorEichner, Thomasen_US
dc.contributor.authorRunkel, Marcoen_US
dc.date.accessioned2008-06-06en_US
dc.date.accessioned2009-07-28T08:31:00Z-
dc.date.available2009-07-28T08:31:00Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/26365-
dc.description.abstractThis 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.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2320en_US
dc.subject.jelH7en_US
dc.subject.jelH73en_US
dc.subject.ddc330en_US
dc.subject.keywordcorporate income taxen_US
dc.subject.keywordSeparate Accountingen_US
dc.subject.keywordFormula Apportionmenten_US
dc.subject.stwKörperschaftsteueren_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwFormula Apportionmenten_US
dc.subject.stwSteuerbemessungen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwTheorieen_US
dc.titleCorporate income taxation of multinationals in a general equilibrium modelen_US
dc.typeWorking Paperen_US
dc.identifier.ppn568608968en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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