Showing 1 - 10 of 18
This paper analyzes the implications for the national provision of public inputs when profit sharing in multinational enterprises is a relevant constraint for tax policy. The analysis finds that under an investment-neutral corporation tax public inputs will be unambiguously underprovided in the...
Persistent link: https://www.econbiz.de/10005783282
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each other's home market. If costs of production are...
Persistent link: https://www.econbiz.de/10005487096
This paper studies non-cooperative commodity taxation in a trade model with imperfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect competition and to shift rents to the home country.
Persistent link: https://www.econbiz.de/10005487112
The paper analyses optimal taxation of corporate profits when governments can choose both the rate and the base of the corporation tax, but are constrained to collect a given amount of corporate tax revenue. In a standard two-period model of investment and international mobility of portfolio...
Persistent link: https://www.econbiz.de/10005487123
The paper studies the performance of joint ventures where upstreams firms sell inputs to a production joint venture. It is found that joint ventures lead to overinvoicing of input prices (tranfer prices) compared to integrated firms resulting in lower aggregate profits. Tax and tariff policy may...
Persistent link: https://www.econbiz.de/10005671989
A two factor general equilibrium model with perfect international capital mobility, endogenous supply of capital and labour, and heterogeneous individuals, is used to analyze the relation between taxes and capital income and labour income, and the efficiency of free capital mobility.
Persistent link: https://www.econbiz.de/10005671995
Persistent link: https://www.econbiz.de/10005672020
This paper studies whether a group of countries can gain from harmonizing their capital income taxes if the rest of the world does not follow suit. It is shown that cooperation among the subgroup of countries is beneficial if tax rates in the initial fully non-cooperative Nash equilibrium are...
Persistent link: https://www.econbiz.de/10005672032
Persistent link: https://www.econbiz.de/10005781244
Persistent link: https://www.econbiz.de/10005781262