Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5067132 | European Economic Review | 2012 | 17 Pages |
Abstract
⺠We analyze tax competition in the statutory tax rate and in a thin capitalization rule. ⺠Under tax competition, multinational firms are tax-favored over national firms. ⺠A coordinated tightening of thin capitalization rules reduces tax rates, but raises welfare. ⺠With size asymmetries, the smaller country is more lenient towards multinationals.
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Andreas Haufler, Marco Runkel,