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Trade and multinationals : the effect of economic integration on taxation and tax revenue

Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm
Working paper
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URI
http://hdl.handle.net/11250/162834
Date
2003-12
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  • Discussion papers (SAM) [578]
Abstract
The rising importance of multinationals in the world economy has been accompanied

by a rise in trade between affiliates of multinationals located in different

countries, and by profits being shifted to low tax countries. The effect of trade barriers

on taxation, intra firm trade and profit shifting has largely been ignored by

both the trade literature and the public finance literature. This paper analyzes how

competition over shifty profits affect tax policy as trade barriers are lowered. The

main results are: (i) A reduction in trade barriers unambiguously leads to higher

tax revenue for low or intermediate levels of trade costs, and (ii) that the effect on

equilibrium tax rates depends on the proportion of the corporate tax bases that is

foreign owned and how far economic integration has proceeded.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2004:1

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