Tax competition with heterogeneous firms

被引：16
|
作者：
Burbidge, J
Cuff, K [1 ]
Leach, J
机构：
[1] McMaster Univ, Hamilton, ON L8S 4L8, Canada
[2] Univ Waterloo, Waterloo, ON N2L 3G1, Canada
来源：
JOURNAL OF PUBLIC ECONOMICS | 2006年 / 90卷 / 03期
关键词：
tax competition; firm heterogeneity;
D O I：
10.1016/j.jpubeco.2005.07.007
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
A model of tax competition in which firms earn rents is described. The size of these rents, coupled with the degree to which the firms are foreign-owned, determine the equilibrium tax rates. The existence of rents significantly alters some generally accepted results involving the possibility of a Pareto-improving common tax rate and the underprovision of publicly provided goods. (c) 2005 Elsevier B.V. All rights reserved.
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页码：533 / 549
页数：17
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