• Commodity taxation and international trade in imperfect markets 

      Haufler, Andreas; Schjelderup, Guttorm; Stähler, Frank (Report, Research report, 2000-12)
      This paper studies non-cooperative commodity taxation in a trade model with imperfect competition and trade costs. Nationally optimal tax policy simultaneously tries to correct the domestic distortion from imperfect ...
    • Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules 

      Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk (Working papers;2017/01, Working paper, 2017)
      Governments worldwide use targeted tax policies to trade off the gains from increased FDI against the cost of excessive profit shifting by multinational firms. We show that optimal tax systems generally incorporate both ...
    • Economic integration and redistributive taxation 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2006-04)
      We set up a simple political economy model where economic integration raises the profitability of multinational firms. In this setting redistributive taxation may rise following economic integration, if the effects of ...
    • Economic integration and the relationship between profit and wage taxes 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-08)
      This paper analyzes the development of the ratio of corporate taxes to wage taxes using a simple political economy model with workers and capitalists that own internationally mobile and immobile firms. Among other results, ...
    • Globalisation and the mix of wage and profit taxes 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2006-02)
      This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries ...
    • Redistributive taxation, multinational enterprises, and economic integration 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Discussion paper, Working paper, 2008-03)
      Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...
    • Redistributive taxation, multinational enterprises and economic integration 

      Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm (Working paper, Working paper, 2008-03)
      Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic ...
    • Tacit collusion and international commodity taxation 

      Haufler, Andreas; Schjelderup, Guttorm (Discussion paper, Working paper, 2003-01)
      The paper employs a model of dynamic price competition to study how international commodity taxation affects the stability of collusive agreements when producers in an international duopoly agree not to export into ...