Please use this identifier to cite or link to this item:
https://hdl.handle.net/10419/26365
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Eichner, Thomas | en |
dc.contributor.author | Runkel, Marco | en |
dc.date.accessioned | 2008-06-06 | - |
dc.date.accessioned | 2009-07-28T08:31:00Z | - |
dc.date.available | 2009-07-28T08:31:00Z | - |
dc.date.issued | 2008 | - |
dc.identifier.uri | http://hdl.handle.net/10419/26365 | - |
dc.description.abstract | This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world interest rate. Under the principle of Separate Accounting, it turns out that corporate tax rates may be inefficiently low or high, while under Formula Apportionment corporate tax rates are always inefficiently low. These results are true independent of whether the number of countries is small or large. They reverse the insights obtained by previous studies under the assumption of an exogenously given world interest rate. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x2320 | en |
dc.subject.jel | H7 | en |
dc.subject.jel | H73 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | corporate income tax | en |
dc.subject.keyword | Separate Accounting | en |
dc.subject.keyword | Formula Apportionment | en |
dc.subject.stw | Körperschaftsteuer | en |
dc.subject.stw | Multinationales Unternehmen | en |
dc.subject.stw | Formula Apportionment | en |
dc.subject.stw | Steuerbemessung | en |
dc.subject.stw | Steuerbelastung | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Allgemeines Gleichgewicht | en |
dc.subject.stw | Theorie | en |
dc.title | Corporate income taxation of multinationals in a general equilibrium model | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 568608968 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
Files in This Item:
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.