Dynamic tax competition; Home attachment; Foreign direct investmentdisinvestment
Abstract :
[en] We revisit the investment home-bias situation of firms and extend the home
attachment setting of Mansoorian and Myers (1993) and Ogura (2006) into a dynamic
framework. We locate firms based on their home attachment preferences,
which is also changing over time based on some updated spillover information.
Some applications, in static and dynamic tax competition, are presented following
our home-attachment principle.
Disciplines :
Economic systems & public economics
Author, co-author :
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)
Language :
English
Title :
The Dynamics of the Location of Firms– A Revisit of Home-Attachment under Tax Competition