Redistributive taxation, multinational enterprises, and economic integration

Research, Preprint English OPEN
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm;
(2008)
  • Publisher: Norwegian School of Economics and Business Administration. Department of Finance and Management Science
  • Subject: profit shifting | redistributive taxation | Redistributive taxation; profit shifting
    • jel: jel:F23 | jel:H20

Increased activity of multinational firms exposes national corporate tax bases to cross-country profit-shifting, but also leads to rising profitability of the corporate sector. We incorporate these two effects of economic integration into a simple political economy mode... View more
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