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The Impact of State Corporate Taxes on FDI Location

Georgetown University, Department of Economics - 2004

This paper examines the effects of state corporate income taxes on the location of foreign direct investment in the U ….S., taking into account the endogeneity of taxes and the outside options of investors. States have a set of characteristics that … taxes. States can also act strategically with respect to other states when setting taxes. The former behavior bias the …

Persistent link: https://www.econbiz.de/10005760800

Tax Competition and the International Distribution of Firm Ownership: An Invariance Result

Ferrett, Ben; Wooton, Ian - C.E.P.R. Discussion Papers - 2006

Intuition suggests that the international distribution of firm ownership ought to affect tax/subsidy competition for mobile plants. One might expect that the greater the share of a firm owned within a potential host country that offers a relatively profitable production location, the more that...

Persistent link: https://www.econbiz.de/10005788936

Is Competition for FDI Bad for Regional Welfare?

Amerighi, O.; Feo, G. De - Dipartimento di Scienze Economiche, Alma Mater … - 2009

We investigate the impact on regional welfare of policy competition for FDI when a multinational firm can strategically react to differences in statutory corporate tax rates and shift taxable profits to lower-tax jurisdictions. We show that competing governments may have an incentive to tax...

Persistent link: https://www.econbiz.de/10008496084

Competing for a duopoly: international trade and tax competition

Ferrett, Ben; Wooton, Ian - In: Canadian Journal of Economics 43 (2010) 3, pp. 776-794

We analyse the tax/subsidy competition between two potential host governments to attract the plants of firms in a duopolistic industry. While competition between identical countries for a monopolist's investment is known to result in subsidy inflation, two firms can be taxed in equilibrium with...

Persistent link: https://www.econbiz.de/10008526336

A Race beyond the Bottom: The Nature of Bidding for a Firm

Furusawa, Taiji; Hori, Kazumi; Wooton, Ian - CESifo - 2010

We examine how the bidding environment may affect the outcome of tax competition between two countries (or two regions) in attracting a firm’s foreign direct investment (FDI).We compare the equilibrium location choice and payoffs from an English auction, with both complete and incomplete...

Persistent link: https://www.econbiz.de/10008533990

Multinational Capital Structure and Tax Competition

Wrede, Matthias - CESifo - 2010

This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and …

Persistent link: https://www.econbiz.de/10008534028

Tax Competition for Foreign Direct Investment

Haufler, Andreas; Wooton, Ian - C.E.P.R. Discussion Papers - 1997

This paper analyses tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will...

Persistent link: https://www.econbiz.de/10005136406

Tax competition and governmental efficiency: Theory and evidence

Ivanyna, Maksym - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2008

This paper studies the impact of a government's efficiency on the taxation policy of a state. Namely, we claim that the countries are different both in the way they tax capital and the way they spend the collected revenue. We build a model of 2 countries competing for foreign investment,...

Persistent link: https://www.econbiz.de/10005163029

Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?

Haufler, Andreas; Wooton, Ian - CESifo - 2007

integration proceeds, equilibrium taxes decline, switching from positive to negative levels, and then rise as trade costs fall …

Persistent link: https://www.econbiz.de/10005181238

Tax Competition for Foreign Direct Investments and the Nature of the Incumbent Firm

Amerighi, Oscar; De Feo, Giuseppe - Dipartimento di Scienze Economiche e Aziendali, … - 2012

In this paper we investigate tax/subsidy competition for FDI between countries of different size when a domestic firm is the incumbent in the largest market. We investigate how the nature (public or private) of the incumbent firm affects policy competition between the two governments seeking to...

Persistent link: https://www.econbiz.de/10009651058