Arbeitspapier
Tax policy and the location decision of firms
An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when profit-earning firms are mobile internationally. In this framework, a destination-based commodity tax is shown to be superior to an origin-based VAT from an efficiency perspective. Furthermore, in the absence of co-ordination measures the small country finds it optimal to charge a zero effective tax rate on corporate profits. This provides an argument for an increased role of the EU in the field of capital taxation if mobility costs within Europe are systematically lower than costs for outside investments.
- Sprache
-
Englisch
- Erschienen in
-
Series: Diskussionsbeiträge - Serie II ; No. 306
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Genser, Bernd
Haufler, Andreas
- Ereignis
-
Veröffentlichung
- (wer)
-
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
- (wo)
-
Konstanz
- (wann)
-
1996
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 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
- Genser, Bernd
- Haufler, Andreas
- Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Entstanden
- 1996
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