Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership |
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Page 2
... firm trade in 1993 ( Markusen ( 2002 , ch1 ) ) . The rising importance of multinationals and intra - firm trade in the ... ownership of firms . The second and third points , contrary to popular belief , do not necessarily pertain to the ...
... firm trade in 1993 ( Markusen ( 2002 , ch1 ) ) . The rising importance of multinationals and intra - firm trade in the ... ownership of firms . The second and third points , contrary to popular belief , do not necessarily pertain to the ...
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... ownership of firms . The intuition for Proposition 2 is that the larger the share of the corporate tax base owned by residents of a third country , the greater is the share of the tax burden that can be shifted onto foreigners . Put ...
... ownership of firms . The intuition for Proposition 2 is that the larger the share of the corporate tax base owned by residents of a third country , the greater is the share of the tax burden that can be shifted onto foreigners . Put ...
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... ownership of firms " . Journal of International Economics 72 , 91-123 . [ 9 ] Janeba , E. , 1998. " Tax competition in imperfectly competitive markets ” . Jour- nal of International Economics 44 , 135-153 . [ 10 ] Kant , C. , 1990 ...
... ownership of firms " . Journal of International Economics 72 , 91-123 . [ 9 ] Janeba , E. , 1998. " Tax competition in imperfectly competitive markets ” . Jour- nal of International Economics 44 , 135-153 . [ 10 ] Kant , C. , 1990 ...
Common terms and phrases
Administration Hellevien 30 Business Administration Hellevien Centre for Economic CEPR Chennels consumer surplus Contagion corporate income corporate tax base Differentiating equation direct revenue effect domestic residents economic integration Economic Policy Research Economics and Business Email equilibrium corporate tax equilibrium tax rate Əxij Fiscal Studies foreign affiliate Foreign Direct Investment foreign MNC foreign tax exporting funds further Discussion Papers Gresik Guttorm Schjelderup home tax exporting incentive increased foreign ownership increases the equilibrium international ownership intra-firm trade investment manipulate the transfer marginal costs Markusen MNC's mobile moral hazard multinational firm National Tax Journal nomic Norwegian School ownership of firms presence of multinationals Proposition Public Economics residents of country Sandviken NORWAY School of Economics share shift profits Subscription symmetric equilibrium tax competition literature tax exporting effect tax profits tax revenue taxation term third country residents trade costs trade liberalization increases Weichenrieder welfare in country Επι дпі