Do countries compete over corporate tax rates?
This paper investigates whether OECD countries compete with each other over corporation taxes, and whether such competition can explain the fall in statutory tax rates in the 1980s and 1990s. We develop a model in which multinational firms choose their capital stock in response to an effective margi...
Հիմնական հեղինակներ: | Devereux, M, Lockwood, B, Redoano, M |
---|---|
Ձևաչափ: | Journal article |
Լեզու: | English |
Հրապարակվել է: |
Elsevier
2008
|
Նմանատիպ նյութեր
-
Do countries compete over corporate tax rates?
: Devereux, M, և այլն
Հրապարակվել է: (2008) -
Do countries compete over corporate tax rates?
: Devereux, M
Հրապարակվել է: (2008) -
Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA.
: Devereux, M, և այլն
Հրապարակվել է: (2004) -
Horizontal and vertical indirect tax competition: theory and some evidence from the USA
: Devereux, M, և այլն
Հրապարակվել է: (2006) -
Corporate tax harmonization in the EU
: Devereux, M
Հրապարակվել է: (2010)