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Persistent link: https://www.econbiz.de/10012090491
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012141019
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012064472
Persistent link: https://www.econbiz.de/10012112536
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
Persistent link: https://www.econbiz.de/10012861455
Persistent link: https://www.econbiz.de/10012314121
Persistent link: https://www.econbiz.de/10012617368