An extension of the home-attachment criteria under dynamic tax competition

In this short note we extend the home attachment setting of Mansoorian and Myers (1993) and Ogura (2006) to allow the study of tax competition in a dynamic framework when international business relocation occurs over successive periods. The dynamic framework we propose also helps to understand why tax rates may change over time. Our modified home-attachment rule is illustrated by a simple model of dynamic tax competition in discrete time.

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Year of publication:	2013
Authors:	Han, Yutao ; Pieretti, Patrice ; Zou, Benteng
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 121.2013, 3, p. 508-510
Publisher:	Elsevier
Subject:	Dynamic tax competition \| Home attachment \| Foreign direct investment/disinvestment

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Type of publication:	Article
Classification:	C61 - Optimization Techniques; Programming Models; Dynamic Analysis ; F21 - International Investment; Long-Term Capital Movements ; H21 - Efficiency; Optimal Taxation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010729446