Stöwhase, Sven (contributor) - 2006
tax country in which profits are shifted. These effects are taken into
account in the model of Stöwhase (2005) by …
tßα = .
For country A, we observe two opposite effects as well: While, on the one hand, the
positive tax rate set … by country B likewise allows country A to increase its tax rate
(locational effect), it may be, on the other hand …