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Economic integration and redistributive taxation: a simple model with ambiguous results
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2006
The rise in foreign direct investment and the increasing activity of multinational firms expose national corporate tax bases to cross-country profit shifting, but also lead to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple...
Persistent link: https://www.econbiz.de/10010264022
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Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
Haufler, Andreas - In: Fiscal studies : the journal of the Institute for … 20 (1999) 2, pp. 133-153
Persistent link: https://www.econbiz.de/10001441972
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Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
Devereux, Michael P. - In: Fiscal studies : the journal of the Institute for … 20 (1999) 2, pp. 155-161
Persistent link: https://www.econbiz.de/10001441975
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Economic Integration and Redistributive Taxation : A Simple Model with Ambiguous Results
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2021
The rise in foreign direct investment and the increasing activity of multinational firms expose national corporate tax bases to cross-country profit shifting, but also lead to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple...
Persistent link: https://www.econbiz.de/10013317321