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Tax Competition with Heterogeneous Firms

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Author Info
John Burbidge (Department of Economics, University of Waterloo)
Katherine Cuff (Department of Economics, McMaster University)
John Leach (Department of Economics, McMaster University)

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Abstract

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.

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Paper provided by University of Waterloo, Department of Economics in its series Working Papers with number 05001.

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Length: 22 pages
Date of creation: Jan 2005
Date of revision: Jan 2005
Handle: RePEc:wat:wpaper:05001

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Huizinga, Harry & Nielsen, Soren Bo, 1997. "Capital income and profit taxation with foreign ownership of firms," Journal of International Economics, Elsevier, vol. 42(1-2), pages 149-165, February. [Downloadable!] (restricted)
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  2. Robin Boadway & Katherine Cuff & Nicolas Marceau, 2004. "Agglomeration Effects and the Competition for Firms," International Tax and Public Finance, Springer, vol. 11(5), pages 623-645, 09. [Downloadable!]
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  3. Kenneth R. French & James M. Poterba, 1991. "Investor Diversification and International Equity Markets," NBER Working Papers 3609, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  4. Burbidge, John B. & James A. DePater & Gordon M. Meyers & Abhijit Sengupta, 1997. "A Coalition-Formation Approach to Equilibrium Federations and Trading Blocs," American Economic Review, American Economic Association, vol. 87(5), pages 940-56, December. [Downloadable!] (restricted)
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  5. Kangoh Lee, 2003. "Factor Ownership and Governmental Strategic Interaction," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(2), pages 345-361, 04. [Downloadable!] (restricted)
  6. Mansoorian, Arman & Myers, Gordon M., 1993. "Attachment to home and efficient purchases of population in a fiscal externality economy," Journal of Public Economics, Elsevier, vol. 52(1), pages 117-132, August. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Han, Seungjin & Leach, John, 2005. "A Bargaining Model of Tax Competition," Micro Theory Working Papers han-05-12-02-10-57-12, Microeconomics.ca Website, revised 04 Dec 2007. [Downloadable!]
    Other versions:
  2. Richard E. Baldwin & Toshihiro Okubo, 2005. "Tax reform, delocation and heterogeneous firms: Base widening and rate lowering rule," Discussion Paper Series 222, Research Institute for Economics & Business Administration, Kobe University, revised May 2008. [Downloadable!]
  3. Andreas Haufler & Ian Wooton, 2007. "Competition for Firms in an Oligopolistic Industry: Do Firms or Countries Have to Pay?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  4. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute. [Downloadable!]
  5. Jordi Jofre-Monseny & Albert Solé-Ollé, 2008. "Which Communities should be afraid of Mobility? The Effects of Agglomeration Economies on the Sensitivity of Firm Location to Local Taxes," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  6. Baldwin, Richard & Okubo, Toshihiro, 2008. "Tax Reform, Delocation and Heterogeneous Firms: Base Widening and Rate Lowering Reforms," CEPR Discussion Papers 6843, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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