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Tax Competition and the International Distribution of Firm Ownership: An Invariance Result

Ferrett, Ben; Wooton, Ian - C.E.P.R. Discussion Papers - 2006

Intuition suggests that the international distribution of firm ownership ought to affect tax/subsidy competition for mobile plants. One might expect that the greater the share of a firm owned within a potential host country that offers a relatively profitable production location, the more that...

Persistent link: https://www.econbiz.de/10005788936

Exports, Foreign Direct Investment and the Costs of Coporate Taxation

Keuschnigg, Christian - C.E.P.R. Discussion Papers - 2006

Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these...

Persistent link: https://www.econbiz.de/10005788989

Tax Competition for Foreign Direct Investment

Haufler, Andreas; Wooton, Ian - C.E.P.R. Discussion Papers - 1997

This paper analyses tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will...

Persistent link: https://www.econbiz.de/10005136406

The Distorting Arm's Length Principle

Devereux, Michael P.; Keuschnigg, Christian - C.E.P.R. Discussion Papers - 2009

principle in corporate taxation and use comparable market prices to `correctly' assess the value of intracompany trade and …

Persistent link: https://www.econbiz.de/10005061477

Competing for a Duopoly: International Trade and Tax Competition

Ferrett, Ben; Wooton, Ian - C.E.P.R. Discussion Papers - 2005

Oligopoly is empirically prevalent in the industries where MNEs operate and national governments compete with fiscal inducements for their FDI projects. Despite this, existing formal treatments of fiscal competition generally focus on the polar cases of perfect competition and monopoly. We...

Persistent link: https://www.econbiz.de/10005661459

Developing Economies and International Investors: Do Investment Promotion Agencies Bring Them Together?

Harding, Torfinn; Javorcik, Beata - C.E.P.R. Discussion Papers - 2007

Many countries spend significant resources on investment promotion agencies (IPAs) in the hope of attracting inflows of foreign direct investment (FDI). Despite the importance of this question for public policy choices, little is known about the effectiveness of investment promotion efforts....

Persistent link: https://www.econbiz.de/10005792163

Policy Complementarities: The Case for Fundamental Labour Market Reform

Coe, David T; Snower, Dennis J. - C.E.P.R. Discussion Papers - 1997

The paper analyses complementarities among a variety of labour market policies. It shows: (a) that a wide range of labour market institutions (e.g. unemployment benefits, job security legislation and payroll taxes) have complementary effects on unemployment; and thus (b) that policies aimed at...

Persistent link: https://www.econbiz.de/10005791663

Outsourcing, Unemployment and Welfare Policy

Keuschnigg, Christian; Ribi, Evelyn - C.E.P.R. Discussion Papers - 2007

Outsourcing of labour intensive activities challenges the welfare state and undermines the protection of low-skilled workers. The stylized facts are that profits are concentrated among the high-skilled, involuntary unemployment is mostly among the low-skilled, and private unemployment insurance...

Persistent link: https://www.econbiz.de/10005662250

The Taxation of Foreign Profits: a Unified View

Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - C.E.P.R. Discussion Papers - 2015

This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers …

Persistent link: https://www.econbiz.de/10011213306

International Taxation and the Direction and Volume of Cross-Border M&As

Huizinga, Harry; Voget, Johannes - C.E.P.R. Discussion Papers - 2006

extent the newly created multinational firm is subject to international double taxation. This paper presents evidence that … taxation. The number of acquiring firms at the national level similarly reflects international double taxation. The evidence … suggests that tax policy in the form of lower tax rates or the elimination of residence-based worldwide taxation attracts …

Persistent link: https://www.econbiz.de/10005788872

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