Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision
Andreas Haufler () and
Guttorm Schjelderup ()
Working Papers from Norwegian School of Economics and Business Administration-
This paper analyzes the implications for the national provision of public inputs when profit sharing in multinational enterprises is a relevant constraint for tax policy. The analysis finds that under an investment-neutral corporation tax public inputs will be unambiguously underprovided in the tax-expenditure equilibrium, irrespective of the precise modelling of the production function.
Keywords: TAXATION; PUBLIC EXPENDITURES; BUSINESS ORGANIZATION (search for similar items in EconPapers)
JEL-codes: H25 H54 H87 (search for similar items in EconPapers)
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Journal Article: Corporate Taxation, Profit Shifting, and the Efficiency of Public Input Provision (1999)
Working Paper: Corporate taxation, profit shifting, and the efficiency of public input provision (1999)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:18/99
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