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Industrial agglomeration and capital taxation
(Discussion paper1998:7, Working paper, 1998-07)
Models with imperfect competition and intra-industry trade have become widely accepted as appropriate frameworks within which to analyze the impact of trade liberalization on industrial agglomeration. This paper makes ...
Competing for capital in a "lumpy" world
(Discussion paper1999:7, Working paper, 1999-04)
Why corporate taxes may rise : the case of economic integration
(Discussion paper2003:5, Working paper, 2003-05)
Almost all the literature on tax competition in the presence of multinationals (MNCs) ignores the combined effect of profit shifting and economic integration (i.e., a reduction in trade costs) on equilibrium capital ...
Corporate tax systems, multinational enterprises, and economic integration
(Discussion paper2004:18, Working paper, 2004-07)
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 ...
Trade and multinationals : the effect of economic integration on taxation and tax revenue
(Discussion paper2004:1, Working paper, 2003-12)
The rising importance of multinationals in the world economy has been accompanied by a rise in trade between affiliates of multinationals located in different countries, and by profits being shifted to low tax countries. ...
Why corporate taxes may rise : the case of trade liberalization and foreign ownership
(Working Paper2002:21, Working paper, 2002-04)
Almost all the literature on tax competition in the presence of multinationals (MNCs) and profit shifting ignores trade costs. This paper studies how economic integration, in terms of reduced trade costs and internationalization ...
Corporate tax systems, multinational enterprises and economic integration
(Working paper2001:4, Working paper, 2001-02)
This paper addresses the outcome of international tax competition in the presence of multinationals that use transfer pricing for strategic purposes as well as to reduce their tax burden. We examine how economic integration ...