This paper examines the microeconomic motivation of governments to provide tax incentives for foreign direct investment. Author applies the classical models of oligopoly to subsidy competition, endogenousing investment incentives, but leaving tax rates exogenous. According to the conventional...

Notre article presente les resultats des etudes consacrees aux effets du systeme americain de modulation des cotisations patronales a l'assurance - chomage )"experience rating") et quelques reflexions sur le cas de la France. Aux Etats-Unis, ces cotisations dependent du nombre des licenciements...

This paper analyzes effects of an equalization tax on the decisions of a multinational company. An equalization tax is an extra corporation tax on dividend distributions to ensure that the underlying profit of a dividend has borne a tax in the corporate sector equal to the imputation credit...

This paper analyzes tax/subsidy competition and transfer pricing regulation between governments involved in trade through a multinational firm and a joint venture using an input provided by the former.The paper takes into account the fact that in absence of bargaining, any model of such JV is...

Pricing policy of intra-group transactions can have significant effects on competitive advantage and profitability in terms of fiscal costs of companies with international activity. The trend in transfer pricing developments in many countries reveals a growing interest of the national tax...

The question of additional taxes on banking institutions has recently been debated.At the same time, financial regulation in the banking sector is undergoing many changes aimed at strengthening financial stability. This paper uses SYMBOL, a micro-simulation model of the banking system, to...