Arbeitspapier
Corporate taxation, profit shifting, and the efficiency of public input provision
In this paper we analyze the implications for the national provision of public inputs when pro t shifting is possible, albeit costly, for internationally integrated firms. In this case a high level of public infrastructure will attract real investment, but the rm can at least partly avoid to pay correspondingly high corporate taxes. In contrast to much of the recent literature on capital tax competition and public infrastructure provision we thus nd that public inputs will be unambiguously underprovided when the corporate tax falls only on pure pro ts and international taxation follows the source principle. Extensions of the basic model cover the case of distortive capital taxes and alternative international tax regimes.
- Sprache
-
Englisch
- Erschienen in
-
Series: cege Discussion Papers ; No. 4
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
National Government Expenditures and Related Policies: Infrastructures; Other Public Investment and Capital Stock
International Fiscal Issues; International Public Goods
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Haufler, Andreas
Schjelderup, Guttorm
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Göttingen, Center for European, Governance and Economic Development Research (cege)
- (wo)
-
Göttingen
- (wann)
-
1999
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Haufler, Andreas
- Schjelderup, Guttorm
- University of Göttingen, Center for European, Governance and Economic Development Research (cege)
Entstanden
- 1999
Ähnliche Objekte (12)
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies
Optimal policies against profit shifting: The role of controlled-foreign-company rules
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
Taxes and Multinational Enterprises in the EU : Location Decisions and Income Shifting
Essays on the taxation of multinational enterprises under profits and losses
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Asymmetric commodity tax competition: Are tax rates always too low?
General consumption taxes and international trade: A duality approach
Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate
Sollen multinationale Unternehmen weniger Steuern bezahlen?
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies
Optimal policies against profit shifting: The role of controlled-foreign-company rules
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
Taxes and Multinational Enterprises in the EU : Location Decisions and Income Shifting
Essays on the taxation of multinational enterprises under profits and losses
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Asymmetric commodity tax competition: Are tax rates always too low?
General consumption taxes and international trade: A duality approach
Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate
Sollen multinationale Unternehmen weniger Steuern bezahlen?
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and RD Subsidies
Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies
Optimal policies against profit shifting: The role of controlled-foreign-company rules
Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
Taxes and Multinational Enterprises in the EU : Location Decisions and Income Shifting
Essays on the taxation of multinational enterprises under profits and losses
Tax competition in a simple model with heterogeneous firms: how larger markets reduce profit taxes
Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes
Asymmetric commodity tax competition: Are tax rates always too low?
General consumption taxes and international trade: A duality approach
Welche Vorteile bringt eine Pauschalprämie für die Finanzierung des Gesundheitswesens? Einige einfache Äquivalenzresultate