Reference : The Dynamics of Firms Location: A Revisit of Home Attachment under Tax Competition
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/10993/13274
The Dynamics of Firms Location: A Revisit of Home Attachment under Tax Competition
English
Han, Yutao mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Pieretti, Patrice mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Zou, Benteng mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
2013
Economics Letters
Elsevier Science
121
Yes (verified by ORBilu)
International
0165-1765
[en] Dynamic tax competition ; Home attachment ; foreign direct investment
[en] In this short note we extend the home attachment setting of Mansoorian and Myers (1993) and Ogura (2006) to allow the study of tax competition in a dynamic framework when international business relocation occurs over successive periods. The dynamic framework we propose also helps to understand why tax rates may change over time. Our modified home-attachment rule is illustrated by a simple model of dynamic tax competition in discrete time.
CREA
Researchers ; General public
http://hdl.handle.net/10993/13274
www.elsevier.com/locate/ecolet

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