An extension of the home-attachment criteria under dynamic tax competition |
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Authors: | Yutao Han Patrice PierettiBenteng Zou |
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Institution: | CREA, University of Luxembourg, Luxembourg |
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Abstract: | 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. |
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Keywords: | C61 F21 H21 |
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