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-jurisdictional spillovers. Alternatively, central governments may internalize spillovers, but impose uniform regulations ignoring local hetero … policy for two reasons. First, inter-state spillovers are simply more important that inter-state hetero-geneity in this …
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emphasized the importance of geographic spillovers in determining the location choice of foreign investment, such spatial effects … circumvent the lack of a traditional instrument within a model incorporating geographic spillovers utilizing three novel … important determinant of FDI. -- foreign direct investment ; environmental regulation ; spillovers ; instrumental variables …
Persistent link: https://www.econbiz.de/10009315496
-jurisdictional spillovers. Alternatively, central governments may internalize spillovers, but impose uniform regulations ignoring local hetero … policy for two reasons. First, inter-state spillovers are simply more important that inter-state hetero-geneity in this …
Persistent link: https://www.econbiz.de/10012462986
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In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://www.econbiz.de/10011933901