Strategic Tax Competition; Implications of National Ownership

Trond Olsen and Petter Osmundsen

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: Two jurisdictions compete to capture the rents of a large multinational enterprise (MNE) which invests locally and which is partly owned by local investors. The MNE contributes to local welfare by tax payments and dividends and it has private information about the efficiency of the operations in the two localisations. It is shown that the distortions in the MNE's real investment portfolio are determined by a trade-off between fiscal externalities and equity externalities.

Keywords: TAXATION; COMPETITION (search for similar items in EconPapers)
JEL-codes: D82 H21 L51 (search for similar items in EconPapers)
Pages: 47 pages
Date: 1998
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Citations: View citations in EconPapers (1)

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Related works:
Journal Article: Strategic tax competition; implications of national ownership (2001)
Working Paper: Strategic Tax Competition; Implications of National Ownership (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:11/98

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