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.
- Language
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Englisch
- Bibliographic citation
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Series: cege Discussion Papers ; No. 4
- Classification
-
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
- Event
-
Geistige Schöpfung
- (who)
-
Haufler, Andreas
Schjelderup, Guttorm
- Event
-
Veröffentlichung
- (who)
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University of Göttingen, Center for European, Governance and Economic Development Research (cege)
- (where)
-
Göttingen
- (when)
-
1999
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Haufler, Andreas
- Schjelderup, Guttorm
- University of Göttingen, Center for European, Governance and Economic Development Research (cege)
Time of origin
- 1999
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