An extension of the home-attachment criteria under dynamic tax competition

Yutao Han (), Patrice Pieretti and Benteng Zou

Economics Letters, 2013, vol. 121, issue 3, 508-510

Abstract: In this short note we extend the home attachment setting of Mansoorian and Myers (1993) and Ogura (2006) to allow the study of tax competition in a dynamic framework when international business relocation occurs over successive periods. The dynamic framework we propose also helps to understand why tax rates may change over time. Our modified home-attachment rule is illustrated by a simple model of dynamic tax competition in discrete time.

Keywords: Dynamic tax competition; Home attachment; Foreign direct investment/disinvestment (search for similar items in EconPapers)
JEL-codes: C61 F21 H21 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:121:y:2013:i:3:p:508-510

DOI: 10.1016/j.econlet.2013.10.007

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