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Tax spillovers under separate accounting and formula apportionment

Nielsen, Søren Bo; Raimondos-Møller, Pascalis; Schjelderup, Guttorm
Working paper
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URI
http://hdl.handle.net/11250/162944
Date
2001-05
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  • Discussion papers (SAM) [578]
Abstract
It is observed in the real world that taxes matter for location decisions

and that multinationals shift profits by transfer pricing. The US and Canada

use Formula Apportionment (FA) to tax corporate income, and the EU is

debating a switch from Separate Accounting (SA) to FA. This paper develops

a theoretical model that compares basic properties of FA to SA. The focal

point of the analysis is on how changes in tax rates affect capital formation,

input choice, and transfer pricing as well as spillovers on tax revenue in other

countries. The analysis shows that a move from SA to FA will not eliminate

such spillovers and will, in cases identified in the paper, actually aggravate them.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2001:9

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