dc.contributor.author | Eggert, Wolfgang | |
dc.contributor.author | Schjelderup, Guttorm | |
dc.date.accessioned | 2006-06-26T12:55:42Z | |
dc.date.available | 2006-06-26T12:55:42Z | |
dc.date.issued | 2002-11 | |
dc.identifier.isbn | 82-491-0237-1 (trykt versjon) | |
dc.identifier.issn | 0803-4036 | |
dc.identifier.uri | http://hdl.handle.net/11250/165227 | |
dc.description.abstract | 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 tax with a property tax (source tax on capital) the tax equilibrium is efficient. In contrast, the use of a 2-factor FA scheme based on sales and capital combined with a residence-based capital tax leads to an inefficient outcome. | en |
dc.format.extent | 1102348 bytes | |
dc.format.mimetype | application/pdf | |
dc.language.iso | eng | en |
dc.publisher | SNF | en |
dc.relation.ispartofseries | Report | en |
dc.relation.ispartofseries | 2002:47 | en |
dc.subject | tax competition | en |
dc.subject | over capital | en |
dc.subject | formula apportionment | en |
dc.title | Symmetric tax competition under formula apportionment | en |
dc.type | Research report | en |