Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/26365 
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dc.contributor.authorEichner, Thomasen
dc.contributor.authorRunkel, Marcoen
dc.date.accessioned2008-06-06-
dc.date.accessioned2009-07-28T08:31:00Z-
dc.date.available2009-07-28T08:31:00Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/26365-
dc.description.abstractThis 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.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2320en
dc.subject.jelH7en
dc.subject.jelH73en
dc.subject.ddc330en
dc.subject.keywordcorporate income taxen
dc.subject.keywordSeparate Accountingen
dc.subject.keywordFormula Apportionmenten
dc.subject.stwKörperschaftsteueren
dc.subject.stwMultinationales Unternehmenen
dc.subject.stwFormula Apportionmenten
dc.subject.stwSteuerbemessungen
dc.subject.stwSteuerbelastungen
dc.subject.stwSteuerwettbewerben
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwTheorieen
dc.titleCorporate income taxation of multinationals in a general equilibrium model-
dc.typeWorking Paperen
dc.identifier.ppn568608968en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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