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dc.contributor.authorNielsen, Søren Bo
dc.contributor.authorRaimondos-Møller, Pascalis
dc.contributor.authorSchjelderup, Guttorm
dc.date.accessioned2015-08-27T10:29:06Z
dc.date.accessioned2015-08-28T11:27:41Z
dc.date.available2015-08-27T10:29:06Z
dc.date.available2015-08-28T11:27:41Z
dc.date.issued2010
dc.identifier.citationEuropean Economic Review 2010, 54(1):121-132nb_NO
dc.identifier.issn0014-2921
dc.identifier.urihttp://hdl.handle.net/11250/298213
dc.description-This is the author's version of the article: "Company taxation and tax spillovers: Separate accounting versus formula apportionment", European Economic Review, Volume 54, Issue 1, January 2010, Pages 121–132nb_NO
dc.description.abstractIt is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and the EU is debating a switch from separate accounting (SA) to FA. This paper develops a theoretical model that compares basic properties of FA to SA. The focal point of the analysis is how changes in tax rates affect capital formation, input choice, and transfer pricing, as well as on spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not eliminate such spillovers and will, in cases identified in the paper, actually aggravate them.nb_NO
dc.language.isoengnb_NO
dc.publisherElsevier B.Vnb_NO
dc.subjectformula apportionmentnb_NO
dc.subjectseparate accountingnb_NO
dc.subjecttax competitionnb_NO
dc.titleCompany taxation and tax spillovers: Separate accounting versus formula apportionmentnb_NO
dc.title.alternativeCompany taxation and tax spillovers: Separate accounting versus formula apportionment
dc.typeJournal articlenb_NO
dc.typePeer reviewed
dc.date.updated2015-08-27T10:29:06Z
dc.source.pagenumber121-132nb_NO
dc.source.volume54nb_NO
dc.source.journalEuropean Economic Reviewnb_NO
dc.source.issue1nb_NO
dc.identifier.doihttp://dx.doi.org/10.1016/j.euroecorev.2009.06.005
dc.identifier.cristin855468


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