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dc.contributor.authorLiesegang, Caterinaen
dc.contributor.authorRunkel, Marcoen
dc.date.accessioned2009-09-02-
dc.date.accessioned2010-05-14T08:23:26Z-
dc.date.available2010-05-14T08:23:26Z-
dc.date.issued2009-
dc.identifier.urihttp://hdl.handle.net/10419/30632-
dc.description.abstractThis paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency if the marginal transfer just reflects the fiscal and pecuniary externalities of tax rates. In contrast to previous studies, tax base equalization (Representative Tax System) does not satisfy this condition, but combining tax revenue and private income equalization does, regardless of which taxation principle is implemented. Under Formula Apportionment, tax base equalization is superior to tax revenue equalization if the wage income externality is sufficiently large.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2747en
dc.subject.jelH25en
dc.subject.jelH71en
dc.subject.jelH77en
dc.subject.ddc330en
dc.subject.keywordseparate accountingen
dc.subject.keywordformula apportionmenten
dc.subject.keywordfiscal equalizationen
dc.subject.stwKörperschaftsteueren
dc.subject.stwSteuertarifen
dc.subject.stwFormula Apportionmenten
dc.subject.stwSteuerbemessungen
dc.subject.stwSteuerharmonisierungen
dc.subject.stwSteuerwettbewerben
dc.subject.stwNash-Gleichgewichten
dc.subject.stwSteuerwirkungen
dc.subject.stwTheorieen
dc.titleCorporate income taxation of multinationals and fiscal equalization-
dc.typeWorking Paperen
dc.identifier.ppn60802712Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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