Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/41059 
Year of Publication: 
2002
Series/Report no.: 
Diskussionsbeiträge No. 115
Publisher: 
Georg-August-Universität Göttingen, Volkswirtschaftliches Seminar, Göttingen
Abstract: 
This paper concentrates on international fiscal competition for internationally mobile direct investment. We differentiate between multinational enterprises whose direct investments are internationally mobile and domestic enterprises whose investment activities are limited to their country of residence. In a model with impure public inputs we analyse strategies of tax competition and examine the effects of competition by government expenditures for public inputs under the assumption that preferences for public inputs are different for each type of firms.
Document Type: 
Working Paper

Files in This Item:
File
Size
187.31 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.