Browsing Discussion papers (FOR) by Subject "tax competition"
Now showing items 1-4 of 4
(Discussion paper, Working paper, 1999)
(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 ...
(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 ...
(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, ...