Tax competition with heterogeneous firms

被引：16

作者：

Burbidge, J

Cuff, K ^{[1
]}

Leach, J

机构：

[1] McMaster Univ, Hamilton, ON L8S 4L8, Canada

[2] Univ Waterloo, Waterloo, ON N2L 3G1, Canada

来源：

JOURNAL OF PUBLIC ECONOMICS | 2006年 / 90卷 / 03期

关键词：

tax competition; firm heterogeneity;

D O I：

10.1016/j.jpubeco.2005.07.007

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

A model of tax competition in which firms earn rents is described. The size of these rents, coupled with the degree to which the firms are foreign-owned, determine the equilibrium tax rates. The existence of rents significantly alters some generally accepted results involving the possibility of a Pareto-improving common tax rate and the underprovision of publicly provided goods. (c) 2005 Elsevier B.V. All rights reserved.

引用

页码：533 / 549

页数：17

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