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Multinational firms mitigate tax competition

Becker, Johannes and Riedel, Nadine (2013) Multinational firms mitigate tax competition. Economics Letters, 118 (2). pp. 404-406.


An increase in the taxation of foreign affiliates reduces domestic investment, as has recently been empirically shown in Becker and Riedel (2012). This paper investigates the implication of this finding for tax competition. It is shown that an increase in the number of multinational firms (in contrast to purely national firms) may actually mitigate tax competition — counter to the popular opinion that multinational firms undermine the national capacity to levy source-based taxes.

Item Type: Article
Keywords: Multinational firms; Tax competition; Complementarities
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 24 Apr 2013 11:55
Last Modified: 14 Jul 2017 08:34
Funders: Not applicable

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