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How Does Firm Heterogeneity Affect International Tax Policy?

Author

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  • Andreas Haufler
  • Dominika Langenmayr

Abstract

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Suggested Citation

  • Andreas Haufler & Dominika Langenmayr, 2015. "How Does Firm Heterogeneity Affect International Tax Policy?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 57-62, August.
  • Handle: RePEc:ces:ifodic:v:13:y:2015:i:02:p:57-62
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    File URL: https://www.ifo.de/DocDL/dice-report-2015-2-haufler-etal-tax-policy-june.pdf
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    References listed on IDEAS

    as
    1. Bauer, Christian & Davies, Ronald B. & Haufler, Andreas, 2014. "Economic integration and the optimal corporate tax structure with heterogeneous firms," Journal of Public Economics, Elsevier, vol. 110(C), pages 42-56.
    2. Richard Baldwin & Toshihiro Okubo, 2009. "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
    3. (IFS), Institute for Fiscal Studies (ed.), 2010. "Dimensions of Tax Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553754.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Irlacher, Michael & Unger, Florian, 2018. "Effective tax rates, endogenous mark-ups and heterogeneous firms," Economics Letters, Elsevier, vol. 173(C), pages 51-54.
    2. Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2021. "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," Journal of International Economics, Elsevier, vol. 132(C).

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    More about this item

    Keywords

    Unternehmen; Internationale Unternehmensbesteuerung; Unternehmensbesteuerung; Steuerpolitik; International; Gewinnverlagerung; Multinationales Unternehmen; Steuertheorie; OECD-Staaten; EU-Staaten;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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