• English
    • norsk
  • norsk 
    • English
    • norsk
  • Logg inn
Vis innførsel 
  •   Alle institusjoner
  • Norges Handelshøyskole
  • Department of Economics
  • Discussion papers (SAM)
  • Vis innførsel
  •   Alle institusjoner
  • Norges Handelshøyskole
  • Department of Economics
  • Discussion papers (SAM)
  • Vis innførsel
JavaScript is disabled for your browser. Some features of this site may not work without it.

Corporate tax systems, multinational enterprises, and economic integration

Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm
Working paper
Thumbnail
Åpne
dp2004-18.pdf (217.9Kb)
Permanent lenke
http://hdl.handle.net/11250/162814
Utgivelsesdato
2004-07
Del
Metadata
Vis full innførsel
Samlinger
  • Discussion papers (SAM) [505]
Sammendrag
Multinational firms are known to shift profits and countries are

known to compete over shifty profits. Two major principles for corporate

taxation are Separate Accounting (SA) and Formula Apportionment

(FA). These two principles have very different qualities when

it comes to preventing profit shifting and preserving national tax autonomy.

Most OECD countries use SA. In this paper we show that

a reduction in trade barriers lowers equilibrium corporate taxes under

SA, but leads to higher taxes under FA. From a welfare point of

view the choice of tax principle is shown to depend on the degree of economic integration.
Utgiver
Norwegian School of Economics and Business Administration. Department of Economics
Serie
Discussion paper
2004:18

Kontakt oss

Søk i NORA
Basert på DSpace software

Levert av BIBSYS
 

 

Bla i denne samlingenUtgivelsesdatoForfattereTitlerEmneordDokumenttyperTidsskrifterBla i alle arkivArkiv og samlingerUtgivelsesdatoForfattereTitlerEmneordDokumenttyperTidsskrifter

Min side

Logg inn

Statistikk

Google Analytics statistikkBesøksstatistikk

Kontakt oss

Søk i NORA
Basert på DSpace software

Levert av BIBSYS