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Tax Competition When Firms Choose Their Organizational Form: Should Tax Loopholes for Multinationals be Closed?
January 01, 2005
The authors analyze a sequential game between two symmetric countries when firms can invest in a multinational structure that confers tax savings. Governments are able to commit to long-run tax discrimination policies before firms decisions are made and before statutory capital tax rates are chosen non-cooperatively.
http://epub.ub.uni-muenchen.de/archive/00000729/01/loop-munichdp.pdf