Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Becker, Johannes and Riedel, Nadine (2009) Verschärfen multinationale Unternehmen den Steuerwettbewerb? Jahrbuch fuer Wirtschaftswissenschaften, 60 (1). pp. 57-68.

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Abstract

A model is presented of the tax competition and tax effects on enterprise decisions. The role of multinational enterprises and whether and to what extent they aggravate the tax competition between states is explored. Newer empiric analyses show that tax competition is on the increase and could weaken international companies rather than strengthen.

Item Type: Article
Keywords: Taxation
Date Deposited: 28 Jul 2010 11:31
Last Modified: 14 Aug 2015 13:04
URI: http://eureka.sbs.ox.ac.uk/id/eprint/345

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