Symmetric tax competition under formula apportionment

Research, Report English OPEN
Eggert, Wolfgang; Schjelderup, Guttorm;
(2003)

This paper compares property taxation to a corporate income tax based on formula apportionment in a model where identical countries compete to attract capital. We find that if countries can pair a residence-based capital tax with a property tax (source tax on capital) t... View more
Share - Bookmark