Documents de Travail du Centre d ’ Economie de la Sorbonne Heterogeneous Firms , “ Profit Shifting ” FDI and International Tax Competition
Documents de Travail du Centre d ’ Economie de la Sorbonne Heterogeneous Firms , “ Profit Shifting ” FDI and International Tax Competition
复制标题
文件 de Travail du Centre d’ Economie de la Sorbonne 异质企业、“利润转移”外国直接投资和国际税收竞争
DOI：
--
复制
发表时间：
2009
期刊：
影响因子：
--
通讯作者：
Tim Schmidt
中科院分区：
文献类型：
--
作者：
Sebastian Krautheim;Tim Schmidt
较大的公司更有可能利用避税天堂的业务来利用国际税收差异。本文研究了一个大国与避税天堂之间的税收博弈，并对异质性垄断企业进行了建模，这些企业可以将利润转移到国外。我们表明，较高程度的企业异质性（成本分配的均值保持差）增加了税收竞争的程度，即它降低了大国的均衡税率，导致其税基流出更多，从而减少了其均衡税收收入。类似的效应也适用于品种间较高的可替代性。我们发现，具有同质企业的模型低估了税收竞争的强度。Jel: f23, h25, h87
Larger firms are more likely to use tax haven operations to exploit international tax differences. We study a tax game between a large country and a tax haven modeling heterogeneous monopolistic firms, which can shift profits abroad. We show that a higher degree of firm heterogeneity (a mean-preserving spread of the cost distribution) increases the degree of tax competition, i.e. it decreases the equilibrium tax rate of the large country, leads to higher outflows of its tax base and thus decreases its equilibrium tax revenue. Similar effects hold for a higher substitutability across varieties. We find that models with homogeneous firms understate the strength of tax competition. JEL: F23, H25, H87
企业选择组织形式时的税收竞争：跨国公司的税收漏洞是否应该被堵住？
DOI：
10.1016/j.jinteco.2007.06.001
发表时间：
2007
期刊：
Public Economics: Fiscal Policies & Behavior of Economic Agents eJournal
影响因子：
--
作者：
Bucovetsky;Haufler;Andreas
通讯作者：
Andreas