Heterogeneous Firms, ‘Profit Shifting’ FDI and International Tax Competition
Larger firms are more likely to use tax haven operations to exploit international tax differences. We study tax competition between a large country and a tax haven. In the large country, heterogeneous firms operate under monopolistic competition and can choose to shift profits abroad. We show that a...
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| Médium: | Journal article |
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Elsevier
2011
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