Tax Spillovers Under Separate Accounting and Formula Apportionment |
Common terms and phrases
after-tax profits analysis apportionment rule Centre for Economic CEPR Cobb-Douglas example Copenhagen Business School corporate income taxation corporate tax cross-effect on capital cross-effect on tax Economic Policy Research Email entities envelope theorem EPRU Əki Əti ƏVA factor of production Formula Apportionment Goswell Road Guttorm Schjelderup increase in country international tax level of tax low tax countries marginal productivity MNE activity MNE income MNE's multinational national corporate income negative non-cooperative level non-cooperative tax order conditions parent firm positive externality problems production structure profit shifting Proposition public input pure profits rate of tax relative activity measures revenue externality revenue in country revenue maximization SA and FA Separate Accounting sets of inequalities social surplus Soren Bo Nielsen stock of capital subscription subsidiary tax authorities tax base tax competition tax equilibrium tax exportation tax increase tax rates tax regimes tax spillovers taxable income V₁ welfare world economy www.cepr.org ӘКА