CORPORATE TAX GAMES WITH CROSS‐BORDER EXTERNALITIES FROM PUBLIC INFRASTRUCTURE

We construct a model of corporate tax competition in which governments also use public infrastructure investment to attract foreign direct investment, thus enhancing their tax bases. In doing so, we allow for cross‐border infrastructural externalities. Depending on the externality, governments are s...

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Veröffentlicht in:	Economic inquiry 2018-04, Vol.56 (2), p.1047-1063
Hauptverfasser:	Dewit, Gerda, Hynes, Kate, Leahy, Dermot
Format:	Artikel
Sprache:	eng
Schlagworte:	Borders Cooperation Corporate taxes Cross border transactions Economic models Externalities (Economics) Externality Foreign direct investment Foreign investment Games Global economy Infrastructure Infrastructure (Economics) International cooperation Public works Tax base Tax rates Taxation Welfare
Online-Zugang:	Volltext
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