期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2004
卷号：2004
出版社：Bergen
摘要：This paper shows in a symmetric tax competition model that a formula
apportionment system can attain the first best welfare optimum without any
political pre-agreed harmonization or coordination of tax bases and tax rates.
The same result cannot be obtained under separating accounting even if countries
agree on both tax rates and bases. The efficiency of company tax reform
therefore requires more political cohesion under separate accounting than formula
apportionment and yields lower welfare.
