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dc.contributor.authorNielsen, Søren Bo
dc.contributor.authorRaimondos-Møller, Pascalis
dc.contributor.authorSchjelderup, Guttorm
dc.date.accessioned2006-08-15T11:53:37Z
dc.date.available2006-08-15T11:53:37Z
dc.date.issued2001-05
dc.identifier.issn0804-6824
dc.identifier.urihttp://hdl.handle.net/11250/162944
dc.description.abstractIt 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.en
dc.format.extent269107 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoengen
dc.publisherNorwegian School of Economics and Business Administration. Department of Economicsen
dc.relation.ispartofseriesDiscussion paperen
dc.relation.ispartofseries2001:9en
dc.titleTax spillovers under separate accounting and formula apportionmenten
dc.typeWorking paperen


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