Market size and tax competition

被引：84

作者：

Ottaviano, GIP

van Ypersele, T

机构：

[1] Univ Bologna, Dipartimento Sci Econ, I-40125 Bologna, Italy

[2] Univ Namur, B-5000 Namur, Belgium

来源：

JOURNAL OF INTERNATIONAL ECONOMICS | 2005年 / 67卷 / 01期

关键词：

tax competition; trade; capital mobility; monopolistic competition; market size;

D O I：

10.1016/j.jinteco.2004.08.010

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

With international externalities, different country sizes, imperfect competition, and trade costs, tax competition for mobile firms is efficiency-enhancing with respect to the free market outcome. Under both scenarios, the resulting inefficiencies in international specialization and trade flows vanish when trade costs are low enough. Otherwise, only international tax coordination can implement the efficient spatial distribution of firms. (c) 2004 Elsevier B.V. All rights reserved.

引用

页码：25 / 46

页数：22

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