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文章基本信息

  • 标题:Economic integration and redistributive taxation.
  • 本地全文:下载
  • 作者:Andreas Haufler ; Alexander Klemm ; Guttorm Schjelderup
  • 期刊名称:Discussion Papers / Norwegian School of Economics and Business Administration
  • 印刷版ISSN:0804-6824
  • 出版年度:2006
  • 卷号:2006
  • 出版社:Bergen
  • 摘要:We set up a simple political economy model where economic integration raises the profitability of multinational firms. In this setting redistributive taxation may rise following economic integration, if the effects of the widened income gap dominate the higher excess burden of the tax.
  • 关键词:redistributive taxation; profit shifting
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