Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/25766
Authors: 
Panteghini, Paolo M.
Year of Publication: 
2006
Series/Report no.: 
CESifo working paper 1721
Abstract: 
This article studies the relationship between debt policies of multinational companies (MNCs) and governments' tax strategies. In the first part, it is shown that the ability to shift income from high- to low-tax countries affects MNCs' financial choices. In the second part we show how MNCs' financial decisions can affect the tax strategies of two governments competing to attract income.
JEL: 
G31
H25
H32
Document Type: 
Working Paper

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