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dc.contributor.authorKrautheim, Sebastianen_US
dc.contributor.authorSchmidt-Eisenlohr, Timen_US
dc.date.accessioned2010-08-11T09:09:19Z-
dc.date.available2010-08-11T09:09:19Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/37205-
dc.description.abstractLarger firms are more likely to use tax haven operations to exploit international tax differences. We study a tax game between a large country and a tax haven modeling heterogeneous monopolistic firms, which can shift profits abroad. We show that a higher degree of firm heterogeneity (a mean-preserving spread of the cost distribution) increases the degree of tax competition, i.e. it decreases the equilibrium tax rate of the large country, leads to higher outflows of its tax base and thus decreases its equilibrium tax revenue. Similar effects hold for a higher substitutability across varieties. We find that models with homogeneous firms understate the strength of tax competition.en_US
dc.language.isoengen_US
dc.publisherVerein für Socialpolitik Frankfurt a. M.en_US
dc.relation.ispartofseriesBeiträge zur Jahrestagung des Vereins für Socialpolitik 2010: Ökonomie der Familie - Session: Policy Issues of Firm Heterogeneity and Trade B5-V1en_US
dc.subject.jelF23en_US
dc.subject.jelH25en_US
dc.subject.jelH87en_US
dc.subject.ddc330en_US
dc.subject.keywordheterogeneous firmsen_US
dc.subject.keywordtax competitionen_US
dc.subject.keywordprofit shiftingen_US
dc.subject.keywordtax havensen_US
dc.titleHeterogeneous Firms, "Profit Shifting" FDI and International Tax Competitionen_US
dc.typeConference Paperen_US
dc.identifier.ppn654902291-
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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