Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124233075> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W3124233075 abstract "This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting, multinationals shift debt from low-tax to high-tax countries. The Nash equilibrium of the tax competition game is characterized by underprovision of publicly provided goods. Under formula apportionment, the country-specific capital-to-debt ratio of a multinational's affiliate is independent of the jurisdiction's tax rate. Public good provision is either too large or too small. If the formula is predominately based on capital shares and if there is a positive debt externality there is clearly underprovision under formula apportionment." @default.
- W3124233075 created "2021-02-01" @default.
- W3124233075 creator A5039375044 @default.
- W3124233075 date "2009-01-01" @default.
- W3124233075 modified "2023-09-23" @default.
- W3124233075 title "Multinational Capital Structure and Tax Competition" @default.
- W3124233075 hasPublicationYear "2009" @default.
- W3124233075 type Work @default.
- W3124233075 sameAs 3124233075 @default.
- W3124233075 citedByCount "0" @default.
- W3124233075 crossrefType "posted-content" @default.
- W3124233075 hasAuthorship W3124233075A5039375044 @default.
- W3124233075 hasConcept C100001284 @default.
- W3124233075 hasConcept C111326686 @default.
- W3124233075 hasConcept C113216237 @default.
- W3124233075 hasConcept C144133560 @default.
- W3124233075 hasConcept C162077342 @default.
- W3124233075 hasConcept C162324750 @default.
- W3124233075 hasConcept C175444787 @default.
- W3124233075 hasConcept C18547055 @default.
- W3124233075 hasConcept C2776462828 @default.
- W3124233075 hasConcept C2779755355 @default.
- W3124233075 hasConcept C2779836051 @default.
- W3124233075 hasConcept C514942387 @default.
- W3124233075 hasConcept C551662922 @default.
- W3124233075 hasConcept C55214782 @default.
- W3124233075 hasConcept C556758197 @default.
- W3124233075 hasConceptScore W3124233075C100001284 @default.
- W3124233075 hasConceptScore W3124233075C111326686 @default.
- W3124233075 hasConceptScore W3124233075C113216237 @default.
- W3124233075 hasConceptScore W3124233075C144133560 @default.
- W3124233075 hasConceptScore W3124233075C162077342 @default.
- W3124233075 hasConceptScore W3124233075C162324750 @default.
- W3124233075 hasConceptScore W3124233075C175444787 @default.
- W3124233075 hasConceptScore W3124233075C18547055 @default.
- W3124233075 hasConceptScore W3124233075C2776462828 @default.
- W3124233075 hasConceptScore W3124233075C2779755355 @default.
- W3124233075 hasConceptScore W3124233075C2779836051 @default.
- W3124233075 hasConceptScore W3124233075C514942387 @default.
- W3124233075 hasConceptScore W3124233075C551662922 @default.
- W3124233075 hasConceptScore W3124233075C55214782 @default.
- W3124233075 hasConceptScore W3124233075C556758197 @default.
- W3124233075 hasLocation W31242330751 @default.
- W3124233075 hasOpenAccess W3124233075 @default.
- W3124233075 hasPrimaryLocation W31242330751 @default.
- W3124233075 hasRelatedWork W1568456837 @default.
- W3124233075 hasRelatedWork W1641662738 @default.
- W3124233075 hasRelatedWork W1874045122 @default.
- W3124233075 hasRelatedWork W2034642729 @default.
- W3124233075 hasRelatedWork W2060331863 @default.
- W3124233075 hasRelatedWork W2061602295 @default.
- W3124233075 hasRelatedWork W2067127099 @default.
- W3124233075 hasRelatedWork W2107362899 @default.
- W3124233075 hasRelatedWork W2115750860 @default.
- W3124233075 hasRelatedWork W2126578886 @default.
- W3124233075 hasRelatedWork W2153180228 @default.
- W3124233075 hasRelatedWork W2155675541 @default.
- W3124233075 hasRelatedWork W3022110496 @default.
- W3124233075 hasRelatedWork W3036970809 @default.
- W3124233075 hasRelatedWork W3121486067 @default.
- W3124233075 hasRelatedWork W3121975838 @default.
- W3124233075 hasRelatedWork W3125019952 @default.
- W3124233075 hasRelatedWork W3125400264 @default.
- W3124233075 hasRelatedWork W423398026 @default.
- W3124233075 hasRelatedWork W54854513 @default.
- W3124233075 isParatext "false" @default.
- W3124233075 isRetracted "false" @default.
- W3124233075 magId "3124233075" @default.
- W3124233075 workType "article" @default.