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• W3122813718 abstract "This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment. Fiscal equalization ensures efficiency if the marginal transfer just reflects the fiscal and pecuniary externalities of tax rates. In contrast to previous studies, tax base equalization (Representative Tax System) does not satisfy this condition, but combining tax revenue and private income equalization does, regardless of which taxation principle is implemented. Under Formula Apportionment, tax base equalization is superior to tax revenue equalization if the wage income externality is sufficiently large." @default.
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• W3122813718 date "2009-01-01" @default.
• W3122813718 modified "2023-09-26" @default.
• W3122813718 title "Corporate Income Taxation of Multinationals and Fiscal Equalization" @default.
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• W3122813718 doi "https://doi.org/10.2139/ssrn.1447251" @default.
• W3122813718 hasPublicationYear "2009" @default.
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