Multinational Firms Mitigate Tax Competition

Johannes Becker and Nadine Riedel

No 1224, Working Papers from Oxford University Centre for Business Taxation

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

Keywords: Multinational Firms; Tax Competition (search for similar items in EconPapers)
JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2012
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Journal Article: Multinational firms mitigate tax competition (2013)
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