strategic adjustment of profit tax rates will typically harm the multinational firm. -- tax competition ; profit shifting …

cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … losses will then be even higher than is implied by the direct effect of the reform. In contrast, tax competition will be … relief ; tax competition ; profit shifting …

cross-border loss compensation is likely to intensify tax competition when, following current international practice, the … losses will then be even higher than is implied by the direct effect of the reform. In contrast, tax competition will be …

This paper investigates the impacts of capital mobility and tax competition in a setting with imperfect matching … between firms and workers. The small country always gains and the large country always loses from tax competition, thus … implying tax competition leads to redistribution from the large to the small country. However, the large country always attains …

? We present a multi-period version of a classic tax competition model in which countries set source-based taxes under … perfect equilibria, tax rates can be too heterogeneous. Furthermore, we contribute to the empirical tax competition literature … externalities. We conclude that the existing results typically taken as evidence of tax competition may be more nuanced than …