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Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple political economy model where the median voter...
Persistent link: https://www.econbiz.de/10014047488
The aim of this paper is to make a first step towards studying the role of social expenditure and its interaction with corporate taxation in determining the destination of foreign direct investment (FDI) flows. Using panel data for 18 OECD countries and measuring the extent of social welfare...
Persistent link: https://www.econbiz.de/10014053230
The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition has widely neglected an impact of political factors. In this paper, we analyse the effects of political factors on corporate taxation and in particular the impact of...
Persistent link: https://www.econbiz.de/10014198378
In this paper, we test one of the fundamental assumptions in the tax competition literature, namely, that a country's taxable income depends on the tax policies pursued in the domestic and in neighboring countries. Based on a panel of annual data of 18 OECD countries spanning the period 1982 to...
Persistent link: https://www.econbiz.de/10014214532