期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2003
卷号：2003
出版社：Bergen
摘要：Almost all the literature on tax competition in the presence of multina-
tionals (MNCs) ignores the combined e¤ect of pro…t shifting and economic
integration (i.e., a reduction in trade costs) on equilibrium capital taxes. In
this paper we set up a two-country model with trade costs to analyze the re-
lationship between economic integration and equilibrium taxes. We …nd that
economic integration leads to higher equilibrium tax rates for su¢ciently low
levels of trade costs if multinationals are owned by home country residents.
