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Globalisation and the mix of wage and profit taxes
(Discussion paper2006:18, Working paper, 2006-02)
This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries ...
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 ...
Economic integration and the relationship between profit and wage taxes
(Working paper2008:26, Working paper, 2008-08)
This paper analyzes the development of the ratio of corporate taxes to wage taxes using a simple political economy model with workers and capitalists that own internationally mobile and immobile firms. Among other results, ...
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 ...