STRATEGIES OF INTERNATIONAL FISCAL COMPETITION FOR FOREIGN DIRECT INVESTMENT IN A MODEL WITH IMPURE PUBLIC INPUTS

Christoph Sauer () and Margit Schratzenstaller
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Christoph Sauer: Department of Economics, University of Goettingen, http://www.vwl.wiso.uni-goettingen.de/mitarbeiter.php?ID=122&nav=seminar

No 115, Departmental Discussion Papers from University of Goettingen, Department of Economics

Abstract: This paper concentrates on international fiscal competition for internationally mobile direct investment. We differentiate between multinational enterprises whose direct investments are internationally mobile and domestic enterprises whose investment activities are limited to their country of residence. In a model with impure public inputs we analyse strategies of tax competition and examine the effects of competition by government expenditures for public inputs under the assumption that preferences for public inputs are different for each type of firms.

Keywords: public inputs; public expenditures; congestion; capital taxation; tax competition; fiscal competition; foreign direct investment; multinational enterprises (search for similar items in EconPapers)
JEL-codes: H25 H32 H41 (search for similar items in EconPapers)
Date: 2002-12-01
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:got:vwldps:115

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