Why corporate taxes may rise : the case of trade liberalization and foreign ownership

dc.contributor.author	Kind, Hans Jarle
dc.contributor.author	Midelfart, Karen Helene
dc.contributor.author	Schjelderup, Guttorm
dc.date.accessioned	2006-07-18T16:29:17Z
dc.date.available	2006-07-18T16:29:17Z
dc.date.issued	2002-04
dc.identifier.issn	1503-2140
dc.identifier.uri	http://hdl.handle.net/11250/166540
dc.description.abstract	Almost all the literature on tax competition in the presence of multinationals (MNCs) and profit shifting ignores trade costs. This paper studies how economic integration, in terms of reduced trade costs and internationalization of ownership affects tax competition and equilibrium corporate taxes. We find that equilibrium taxes increase subsequent to a reduction of trade costs if MNCs are owned by home country residents and also subsequent to increased internationalisation of ownership.	en
dc.format.extent	600347 bytes
dc.format.mimetype	application/pdf
dc.language.iso	eng	en
dc.publisher	SNF	en
dc.relation.ispartofseries	Working Paper	en
dc.relation.ispartofseries	2002:21	en
dc.title	Why corporate taxes may rise : the case of trade liberalization and foreign ownership	en
dc.type	Working paper	en