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Taxing mobile capital and profits: The nordic welfare states

Schjelderup, Guttorm
Working paper
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http://hdl.handle.net/11250/2359993
Utgivelsesdato
2015-10-30
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  • Discussion papers (FOR) [514]
Sammendrag
This paper discusses trends in capital taxation and the role of the corporate tax rate in a welfare

state. It provides a summary of the tax competition literature with special application to capital

taxation in small versus large countries. A main finding from this literature is that small countries set

lower taxes on capital than large countries. In line with this prediction the paper shows that the

Nordic countries undertook tax reforms in the 1990s, which lead to lower ratios of statutory

corporate to wage taxes than in most OECD countries. The second part of the paper is devoted to tax

base erosion by multinationals and how to combat it. Finally, the paper offers some concluding

remarks on redistribution and the pressures of tax competition.
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