دانلود مقاله ISI انگلیسی شماره 49816
عنوان فارسی مقاله

شرکت های چند ملیتی، رقابت مالیاتی و گزینه های خارج

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
49816 2011 10 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Multinationals, tax competition and outside options ☆
منبع

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

Journal : Journal of Public Economics, Volume 95, Issues 11–12, December 2011, Pages 1579–1588

کلمات کلیدی
رقابت مالیات - تحرک - آژانس مشترک -
پیش نمایش مقاله
پیش نمایش مقاله شرکت های چند ملیتی، رقابت مالیاتی و گزینه های خارج

چکیده انگلیسی

We analyze tax competition when a multinational firm has invested in two countries but also has an outside option, e.g., towards a third country. An interesting finding is that more attractive outside options for firms may constitute a win–win situation; the firm as well as its present host countries may gain when this occurs. The reason that it benefits the host countries is that an enhanced outside option reduces the inefficiencies of tax competition. An implication of the result is that better outside options for multinational firms may reduce the gains from host countries' policy coordination and thus reduce those countries' incentives to coordinate their policies. Also, with a development where outside options become more accessible, the perceived costs of tax competition, e.g., in terms of underprovision of public goods, may be overestimated. Our findings may also have implications for international negotiations, since it provides an argument for mutual reduction of entry barriers, as this may improve outside options.

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