Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/72029 
Autor:innen: 
Erscheinungsjahr: 
2002
Schriftenreihe/Nr.: 
Working Paper No. 476
Verlag: 
The Johns Hopkins University, Department of Economics, Baltimore, MD
Zusammenfassung: 
This paper investigates efficiency losses caused by independent tax systems and proposes ways of remedying this coordination failure Whereas the harmful effects of tariff competition have been thoroughly explored in the trade policy literature little is known about the externalities that result from jurisdictional corporate tax policies on the trade of multinational companies I show that cooperative tax policy with self-interested governments has the potential for increasing not only the levels of tax revenues and corporate profits but also the volume of trade through a more efficient allocation of tax burden
Schlagwörter: 
Intra-firm Trade
Tax Competition
Tax Coordination
JEL: 
F1
F2
H2
H7
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
286.65 kB





Publikationen in EconStor sind urheberrechtlich geschützt.