Lifestyle Taxes in the Presence of Profit Shifting
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More about this item
Keywords
optimal lifestyle tax; multinational industry; profit shifting; health care costs; tax competition;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- D11 - Microeconomics - - Household Behavior - - - Consumer Economics: Theory
- D62 - Microeconomics - - Welfare Economics - - - Externalities
- I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2020-04-06 (Public Economics)
- NEP-PUB-2020-04-06 (Public Finance)
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