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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-

Abstract: 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)
Date: 1999
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Related works:
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) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:18/99

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