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International competition for R&D investments
(Discussion paper2000:4, Working paper, 2000-02)
Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare ...
Common agency with outside options : the case of international taxation of an MNE
(Discussion paper1999:2, Working paper, 1999)
Strategic tax competition : implications of national ownership
(Discussion paper2000:2, Working paper, 1999-11)
Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors. The MNE contributes to local welfare by tax payments and dividends, ...
Multinationals, tax competition and outside options
(Discussion paper2010:13, Working paper, 2010-09)
We analyse tax competition when a multinational firm has invested in two countries but also has an outside option, e.g., towards a third country. An interesting finding is that more attractive outside options for firms may ...