Optimal tax policy when firms are internationally mobile

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/19056

Full metadata record

DC Field	Value	Language
dc.creator	Becker, Johannes	-
dc.creator	Fuest, Clemens	-
dc.date	2005	-
dc.date.accessioned	2013-10-16T07:02:38Z	-
dc.date.available	2013-10-16T07:02:38Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/10419/19056	-
dc.identifier	ppn:503747777	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/19056	-
dc.description	The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be taxation, subsidization or non-distortion of investment depending on whether the mobile firms are more or less profitable than the average firm in the economy. Our findings may contribute to understanding recent tax policy developments in many OECD countries.	-
dc.language	eng	-
dc.publisher		-
dc.relation	CESifo working papers 1592	-
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen	-
dc.subject	H21	-
dc.subject	H25	-
dc.subject	ddc:330	-
dc.subject	corporate taxes	-
dc.subject	optimal tax policy	-
dc.subject	Unternehmensbesteuerung	-
dc.subject	Optimale Besteuerung	-
dc.subject	Direktinvestition	-
dc.subject	Internationale Kapitalmobilität	-
dc.subject	Theorie	-
dc.subject	Steuerreform	-
dc.subject	OECD-Staaten	-
dc.title	Optimal tax policy when firms are internationally mobile	-
dc.type	doc-type:workingPaper	-
Appears in Collections:	EconStor

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