Symmetric tax competition under formula apportionment

Research, Report English OPEN
Eggert, Wolfgang ; Schjelderup, Guttorm (2002)
  • Publisher: SNF
  • Subject: tax competition | over capital | formula apportionment

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
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