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after-tax profits analysis apportionment rule CEPR Cobb-Douglas example comparative statics Copenhagen Business School corporate income taxation corporate tax cross-effect on capital cross-effect on tax derive Email entities envelope theorem EPRU factor of production Formula Apportionment identical tax income tax increase in country increase in tB international tax jurisdiction level of tax low tax countries marginal productivity MNE activity MNE income MNE's multinational national corporate income national tax 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 Separate Accounting sets of inequalities shift profits social surplus stock of capital subscription subsidiary SVA dtB tax authorities tax base tax competition tax equilibrium tax exportation tax increase tax rates tax regimes tax spillovers taxable income University of Copenhagen welfare world economy