Corporate tax differentials in a multi-country world with imperfectly integrated economies

Nelly Exbrayat

Economics Bulletin, 2013, vol. 33, issue 2, 1374-1382

Abstract: This paper investigates the determinants of corporate tax differentials in a tax competition model with three imperfectly integrated countries of different population sizes. Introducing a third country in a quasi-linear model of new economic geography, we show that the tax differential between any two countries is increasing with their population differential, but this effect is weakened by trade liberalization.

Keywords: Asymmetric tax competition; Trade integration; Third country effects (search for similar items in EconPapers)
JEL-codes: F2 H2 (search for similar items in EconPapers)
Date: 2013-06-07
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Citations: View citations in EconPapers (1)

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