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dc.contributor.authorHaufler, Andreas
dc.contributor.authorKlemm, Alexander
dc.contributor.authorSchjelderup, Guttorm
dc.date.accessioned2008-06-24T12:27:13Z
dc.date.available2008-06-24T12:27:13Z
dc.date.issued2008-03
dc.identifier.issn1500-4066
dc.identifier.urihttp://hdl.handle.net/11250/163931
dc.description.abstractIncreased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple political economy model where the median voter decides on a redistributive income tax rate. In this setting economic integration may raise or lower the equilibrium tax rate, and it is more likely to raise the tax rate of a low-tax country. The implications of the model are consistent with the empirical observations that effective corporate tax rates have not fallen in all OECD countries, and that corporate tax revenues have generally risen.en
dc.language.isoengen
dc.publisherNorwegian School of Economics and Business Administration. Department of Finance and Management Scienceen
dc.relation.ispartofseriesDiscussion paperen
dc.relation.ispartofseries2008:4en
dc.subjectredistributive taxationen
dc.subjectprofit shiftingen
dc.titleRedistributive taxation, multinational enterprises, and economic integrationen
dc.typeWorking paperen
dc.subject.nsiVDP::Samfunnsvitenskap: 200::Økonomi: 210::Samfunnsøkonomi: 212en


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