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Corporate taxation of heterogeneous firms and the welfare effects of labour unions

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The evolution and convergence of OECD tax systems

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Optimal tax policy when firms are internationally mobile

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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment

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The evolution and convergence of OECD tax systems

Becker, Johannes; Elsayyad, May - In: Intereconomics : review of European economic policy 44 (2009) 2, pp. 105-113

Persistent link: https://www.econbiz.de/10009626649

Optimal tax policy when firms are internationally mobile

Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2005

The standard tax theory result that investment should not be distorted is based on the assumption that profits are locally bound. In this paper we analyze the optimal tax policy when firms are internationally mobile. We show that the optimal policy response to increasing firm mobility may be...