Dynamic tax competition; Home attachment; foreign direct investment
Résumé :
[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.
Disciplines :
Systèmes économiques & économie publique
Auteur, co-auteur :
HAN, Yutao ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
PIERETTI, Patrice ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
ZOU, Benteng ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Langue du document :
Anglais
Titre :
The Dynamics of Firms Location: A Revisit of Home Attachment under Tax Competition
