Please use this identifier to cite or link to this item:
http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18880| Title: | Corporate tax systems, multinational enterprises, and economic integration |
| Keywords: | H87 H25 F23 F15 ddc:330 multinational enterprises economic integration trade costs international tax competition tax regimes Multinationales Unternehmen Unternehmensbesteuerung Steuerwettbewerb Wirtschaftsintegration Außenhandelsliberalisierung Theorie |
| Issue Date: | 16-Oct-2013 |
| Publisher: | |
| Description: | Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two principles have very different qualities when it comes to preventing profit shifting and preserving national tax autonomy. Most OECD countries use SA. In this paper we show that a reduction in trade barriers lowers equilibrium corporate taxes under SA, but leads to higher taxes under FA. From a welfare point of view the choice of tax principle is shown to depend on the degree of economic integration. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18880 |
| Other Identifiers: | http://hdl.handle.net/10419/18880 ppn:393236242 |
| Appears in Collections: | EconStor |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.