دانلود مقاله ISI انگلیسی شماره 49330
ترجمه فارسی عنوان مقاله

قرارداد جوینت ونچر بین المللی و رقابت مالیات بر در بازار یکپارچه

عنوان انگلیسی
International joint ventures and tax competition in an integrated market
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
49330 2009 7 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : International Review of Economics & Finance, Volume 18, Issue 1, January 2009, Pages 38–44

ترجمه کلمات کلیدی
سرمایه گذاری مشترک - تقسیم سود - رقابت مالیاتی - انحصار چندجانبه
کلمات کلیدی انگلیسی
Joint ventures; Profit sharing; Tax competition; OligopolyF1; F2
پیش نمایش مقاله
پیش نمایش مقاله  قرارداد جوینت ونچر بین المللی و رقابت مالیات بر در بازار یکپارچه

چکیده انگلیسی

The purpose of this paper is two-fold. First, it develops a theoretical model of international joint ventures to suggest a new approach to the determination of profit allocation between the partners in the joint venture. Second, we examine the issue of tax competition between two countries for an international joint venture. We find that even in the absence of any bargaining power for the domestic firms, the foreign firm would like to give up more than half of profits to its partner. Furthermore, the foreign firm would like to locate in a country in which the partner firm is more efficient. We also find, with numerical simulations, that the domestic firm will accept the joint venture if the foreign firm's technology is significantly more superior than its own.