Browsing Reports (SNF) by Author "Eggert, Wolfgang"
Now showing items 1-1 of 1
-
Symmetric tax competition under formula apportionment
Eggert, Wolfgang; Schjelderup, Guttorm (Report, Research report, 2002-11)This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital ...