TAXES, TARIFFS, AND THE GLOBAL CORPORATION
成果类型：
Article; Proceedings Paper
署名作者：
LEVINSOHN, J; SLEMROD, J
署名单位：
University of Michigan System; University of Michigan; National Bureau of Economic Research
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90006-F
发表日期：
1993
页码：
97-116
关键词：
摘要：
In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in the practical application of tax and tariff policy - tax, but not tariff, policy can apply to offshore output, and tariff, but not tax, policy can be industry-specific. Recognizing that multinationals' production decisions are endogenous to the tax and tariff policies they face, we investigate how a government should tax (or subsidize) domestically owned firms and how government should set trade policy.
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