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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. ...
Symmetric tax competition under formula apportionment
(Report2002:47, Research report, 2002-11)
This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...
Company taxation and tax spillovers: Separate accounting versus formula apportionment
(Journal article; Peer reviewed, 2010)
It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and ...
The welfare effects of tax competition reconsidered : politicians and political institutions
(Report2008:12, Research report, 2008-06)