Tax reform, delocation, and heterogeneous firms

Richard Baldwin, Toshihiro Okubo

研究成果: Article査読

39 被引用数 (Scopus)

抄録

The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are important, enabling us to study the relocation effects of taxes that vary according to firm size. We show that allowing for heterogeneity permits a given tax scheme to have an endogenously different effect on the location decision of small and big firms, with the biggest firms being endogenously more likely to relocate in reaction to high taxes. We show that a reform that flattens the tax-firm-size profile can raise tax revenue without inducing any relocation.

本文言語English
ページ(範囲)741-764
ページ数24
ジャーナルScandinavian Journal of Economics
111
4
DOI
出版ステータスPublished - 2009 12月
外部発表はい

ASJC Scopus subject areas

  • 経済学、計量経済学

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