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Corporate tax competition, tariffs and multinational firms

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Bloch, F Lefebvre, E

This note examines the effect of export taxes and tariffs on fiscal competition between countries seeking to attract taxable income from multinational firms. The introduction of a tariff enables the importing country to collect corporate taxes, but fiscal revenues remain too low in equilibrium. (C) 1999 Elsevier Science S.A. All rights reserved. JEL classification: F23; H87.

Document type Article de périodique (Journal article) – Article de recherche
Access type Accès restreint
Publication date 1999
Language Anglais
Journal information "Economics Letters" - Vol. 65, no. 2, p. 221-225 (1999)
Peer reviewed yes
Publisher Elsevier Science Sa (Lausanne)
issn 0165-1765
e-issn 1873-7374
Publication status Publié
Affiliation UCL
Keywords tax competition ; multinational firms ; tariffs
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Bibliographic reference Bloch, F ; Lefebvre, E. Corporate tax competition, tariffs and multinational firms. In: Economics Letters, Vol. 65, no. 2, p. 221-225 (1999)
Permanent URL http://hdl.handle.net/2078.1/44774