Tax Competition with Heterogeneous Firms
AbstractA 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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Bibliographic InfoPaper provided by University of Waterloo, Department of Economics in its series Working Papers with number 05001.
Length: 22 pages
Date of creation: Jan 2005
Date of revision: Jan 2005
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