Tax competition with heterogeneous firms

• 成果类型: Article; Proceedings Paper
• 署名作者: Burbidge, J; Cuff, K; Leach, J
• 署名单位: McMaster University; University of Waterloo
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2005.07.007
• 发表日期: 2006
• 页码: 533-549
• 关键词: Tax competition; firm heterogeneity

摘要

A model of tax competition in which firms earn rents is described. The size of these rents, coupled with the degree to which the firms are foreign-owned, determine the equilibrium tax rates. The existence of rents significantly alters some generally accepted results involving the possibility of a Pareto-improving common tax rate and the underprovision of publicly provided goods. (c) 2005 Elsevier B.V. All rights reserved.