Browsing Department of Business and Management Science by Subject "tax competition"
Now showing items 1-4 of 4
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Common agency with outside options : the case of international taxation of an MNE
(Discussion paper, Working paper, 1999) -
International competition for R&D investments
(Discussion paper, Working paper, 2000-02)Two jurisdictions compete to attract shares of the R&D investment budget of a large multinational enterprise, whose investments potentially confer positive spillovers on national firms. The firm contributes to local welfare ... -
Multinationals, tax competition and outside options
(Discussion paper, Working paper, 2010-09)We analyse tax competition when a multinational firm has invested in two countries but also has an outside option, e.g., towards a third country. An interesting finding is that more attractive outside options for firms may ... -
Strategic tax competition : implications of national ownership
(Discussion paper, Working paper, 1999-11)Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors. The MNE contributes to local welfare by tax payments and dividends, ...