Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/37205 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorKrautheim, Sebastianen
dc.contributor.authorSchmidt-Eisenlohr, Timen
dc.date.accessioned2010-08-11T09:09:19Z-
dc.date.available2010-08-11T09:09:19Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aVerein für Socialpolitik |cFrankfurt a. M.en
dc.relation.ispartofseries|aBeiträge zur Jahrestagung des Vereins für Socialpolitik 2010: Ökonomie der Familie - Session: Policy Issues of Firm Heterogeneity and Trade |xB5-V1en
dc.subject.jelF23en
dc.subject.jelH25en
dc.subject.jelH87en
dc.subject.ddc330en
dc.subject.keywordheterogeneous firmsen
dc.subject.keywordtax competitionen
dc.subject.keywordprofit shiftingen
dc.subject.keywordtax havensen
dc.titleHeterogeneous Firms, "Profit Shifting" FDI and International Tax Competition-
dc.typeConference Paperen
dc.identifier.ppn654902291en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.