Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision.

This paper analyzes the implications for the national provision of public inputs when profit sharing in multinational enterprises is a relevant constraint for tax policy. The analysis finds that under an investment-neutral corporation tax public inputs will be unambiguously underprovided in the tax-expenditure equilibrium, irrespective of the precise modelling of the production function.

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Year of publication:	1999
Authors:	Haufler, A. ; Schjelderup, G.
Institutions:	Norges Handelshøyskole (NHH)
Subject:	TAXATION \| PUBLIC EXPENDITURES \| BUSINESS ORGANIZATION

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Series:	Norwegian School of Economics and Business Administration-.
Type of publication:	Book / Working Paper
Notes:	23 pages
Classification:	H25 - Business Taxes and Subsidies ; H54 - Infrastructures; Other Public Investment and Capital Stock ; H87 - International Fiscal Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005783282