• Research Support
      • Starting Library Research
      • Research Guides
      • Subject Librarians
      • Digital Scholarship Center
      • Publishing & Copyright
      • Research Data Management
      • Study Skills & Campus Resources
      • Request a Purchase
    • Using the Libraries
      • Rooms & Study Spaces
      • Borrowing & Requesting
      • Connect from Off-campus
      • ILL (Interlibrary Loan)
      • Course Reserves
      • Technology, Printing, & Scanning
      • Tutoring at the UO Libraries
      • Classroom Technology Support
      • Canvas Support
      • Accessibility
    • Collections
      • Databases A-Z
      • Scholars' Bank
      • Videos, Music, Photos
      • Special Collections & University Archives
      • Unique Collections
      • Government Documents
      • Maps & Aerial Photography
      • Oregon Digital
      • Oregon Newspapers
    • Library Accounts
      • LibrarySearch Account
      • ILLiad Account (Interlibrary Loan)
      • Endnote Web (Citation Manager)
    • About
      • Hours & Locations
      • Staff & Department Directory
      • News & Events
      • Calendar
      • Mission, Values, & Strategic Directions
      • Diversity & Inclusion
      • Policies
      • Jobs
      • Comments & Suggestions
    • Chat/Ask Us
      • Email
      • Phone
      • Text
    View Item 
    •   Scholars' Bank Home
    • Scholarly Works
    • Faculty Works
    • Department of Economics
    • Economics Working Papers
    • View Item
    •   Scholars' Bank Home
    • Scholarly Works
    • Faculty Works
    • Department of Economics
    • Economics Working Papers
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Tax Competition for Heterogeneous Firms with Endogenous Entry

    View/Open
    UO-2007-6_Davies_TaxComp.pdf (198.2Kb)

    Date
    2007-03
    Author
    Davies, Ronald B.
    Eckel, Carsten
    Metadata
    Show full item record
    Author
    Davies, Ronald B.
    Eckel, Carsten
    Abstract
    This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium wages across countries and equilibrium prices. These in turn influence the equilibrium number of firms. From the social planner's perspective, optimal tax rates are harmonized, providing the optimal number of firms, and set such that income is efficiently distributed between private and public consumption. As is common in tax competition models, in the Nash equilibrium tax rates are inefficiently low, yielding underprovision of public goods. Furthermore, there exist a variety of situations in which equilibrium tax rates differ. As a result, too many firms enter the market as governments compete to be the low-tax, high-wage country. This illustrates a new distortion from tax competition and provides an additional benefit from tax harmonization.
    URI


    Collections
    • Economics Working Papers [159]
    • Davies, Ronald B. [23]

    My Account

    LoginRegister

    Browse

    All of Scholars' BankCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    Statistics

    View Usage Statistics

    CAMPUS

    • News
    • Events
    • Maps
    • Directions
    • Class Schedule
    • Academic Calendar

    RESOURCES

    • Webmail
    • Canvas
    • Duckweb
    • Find People
    • A–Z Index
    • UO Libraries

    RELATED INFORMATION

    • Library Accessibility
    • Privacy Policy
    • Giving
    UO Libraries
    1501 Kincaid Street
    1239 University of Oregon
    Eugene, OR 97403-1299

    T: 541-346-3053

    FacebookTwitterYouTubeInstagram

    CareersPrivacy PolicyAboutFind People
    University of Oregon
    ©University of Oregon. All Rights Reserved.

    UO prohibits discrimination on the basis of race, color, sex, national or ethnic origin, age, religion, marital status, disability, veteran status, sexual orientation, gender identity, and gender expression in all programs, activities and employment practices as required by Title IX, other applicable laws, and policies. Retaliation is prohibited by UO policy. Questions may be referred to the Title IX Coordinator, Office of Affirmative Action and Equal Opportunity, or to the Office for Civil Rights. Contact information, related policies, and complaint procedures are listed on the statement of non-discrimination.