作者：BARRETT, S
作者单位：University of London; University College London
摘要：This paper demonstrates that governments may have incentives to impose weak environmental standards on industries that compete for business in imperfectly competitive international markets, where 'weak' means that the marginal cost of abatement is less than the marginal damage from pollution. However, such an intervention is not as efficient as an export or R&D subsidy in improving competitiveness, and depending on the form of competition and market structure, it may instead be optimal for gov...
作者：MINTZ, JM; TSIOPOULOS, T
摘要：The value of corporate tax holiday incentives provided by Central-Eastern Europe (CEE) countries to attract foreign investment depends on whether a multinational company must pay corporate income taxes to its home government on income remitted from abroad (i.e. the multinational is said to be in a deficient credit position if foreign taxes paid are less than the home country tax owing on foreign-source income). This paper examines the value of corporate tax incentives given to manufacturing co...
