Multinational firms mitigate tax competition

被引：2
作者：
Becker, Johannes [1 ]
Riedel, Nadine [2 ,3 ,4 ]
机构：
[1] Univ Munster, Inst Publ Econ 1, D-48143 Munster, Germany
[2] Univ Hohenheim, Inst Econ, Stuttgart, Germany
[3] Univ Oxford, Ctr Business Taxat, Oxford OX1 2JD, England
[4] CESifo, Munich, Germany
来源：
ECONOMICS LETTERS | 2013年 / 118卷 / 02期
关键词：
Multinational firms; Tax competition; Complementarities; TAXATION; FDI;
D O I：
10.1016/j.econlet.2012.11.035
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
An increase in the taxation of foreign affiliates reduces domestic investment, as has recently been empirically shown in Becker and Riedel (2012). This paper investigates the implication of this finding for tax competition. It is shown that an increase in the number of multinational firms (in contrast to purely national firms) may actually mitigate tax competition counter to the popular opinion that multinational firms undermine the national capacity to levy source-based taxes. (C) 2012 Elsevier B.V. All rights reserved.
引用
收藏
页码：404 / 406
页数：3
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