Arbeitspapier

Exports, foreign direct investment and the costs of corporate taxation

to connected objects

This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm's capital stock. Extensive investment refers to the firm's production location and reflects the trade-off between exports and foreign direct investment as alternative modes of foreign market access. The paper derives comparative static effects of the corporate tax and shows how the cost of public funds depends on the measures of effective marginal and average tax rates and on the behavioral elasticities of extensive and intensive investment.

Language: Englisch

Bibliographic citation: Series: CESifo Working Paper ; No. 2114

Classification: Wirtschaft
Firm Behavior: Theory
Multinational Firms; International Business
Business Taxes and Subsidies including sales and value-added (VAT)
Production, Pricing, and Market Structure; Size Distribution of Firms
Firm Organization and Market Structure

Subject: exports
foreign direct investment
corporate taxation
extensive and intensive investment
effective tax rates
costs of public funds
Körperschaftsteuer
Multinationales Unternehmen
Direktinvestition
Monopolistischer Wettbewerb
Internationale Markteintrittsstrategie
Export
Excess Burden
Theorie

Event: Geistige Schöpfung

(who): Keuschnigg, Christian

Event: Veröffentlichung

(who): Center for Economic Studies and ifo Institute (CESifo)

(where): Munich

(when): 2007

Handle: http://hdl.handle.net/10419/26159

Last update: 10.03.2025, 11:45 AM CET

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Object type

Arbeitspapier

Associated

Keuschnigg, Christian
Center for Economic Studies and ifo Institute (CESifo)

Time of origin

2007

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