Corporate tax competition, tariffs and multinational firms
(1999) Economics Letters — Vol. 65, n° 2, p. 221-225 (1999)
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- This note examines the effect of export taxes and tariffs on fiscal competition between countries seeking to attract taxable income from multinational firms. The introduction of a tariff enables the importing country to collect corporate taxes, but fiscal revenues remain too low in equilibrium. (C) 1999 Elsevier Science S.A. All rights reserved. JEL classification: F23; H87.
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Bloch, F., & Lefebvre, E. (1999). Corporate tax competition, tariffs and multinational firms. Economics Letters, 65(2), 221-225. https://doi.org/10.1016/S0165-1765(99)00145-7 (Original work published 1999)