Corporate income taxation of multinationals and unemployment
نویسندگان
چکیده
منابع مشابه
Corporate Income Taxation of Multinationals in a General Equilibrium Model
Using a general multi-country equilibrium model with a multinational enterprise, this paper investigates the efficiency properties of separate accounting and formula apportionment. If governments are large, i.e. take into account the effect of their statutory tax rate on the interest rate, and maximize tax revenues, tax rates under separate accounting may be inefficiently high while tax rates u...
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This paper explores the rationale for unemployment beneÞts as a complement to optimal non-linear income taxation. High-skilled workers and low-skilled workers face different exogenous risks of being unemployed. As long as the low-skilled workers face a higher unemployment risk, we Þnd that there is a case for over-insuring the lowskilled, hence the unemployment beneÞts of the low-skilled should...
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ژورنال
عنوان ژورنال: Regional Science and Urban Economics
سال: 2009
ISSN: 0166-0462
DOI: 10.1016/j.regsciurbeco.2009.04.001