Show simple item record Davies, Ronald B. Gresik, Thomas A. 2003-08-13T19:17:18Z 2003-08-13T19:17:18Z 2001-01-01
dc.description.abstract This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, we provide sufficient conditions on the number of host sectors and factors that support double-tax-rule equivalence. Examples violating these conditions help identify economic factors under which a home country's has strict preferences over double taxation rules. If the home tax rate can influence host factor prices, the home country weakly prefers deductions over credits as in the pure-home equity financing case. en
dc.format.extent 0 bytes
dc.format.mimetype application/pdf
dc.language.iso en_US
dc.publisher University of Oregon, Dept. of Economics en
dc.relation.ispartofseries University of Oregon Economics Department Working Papers;2001-15
dc.subject Tax competition en
dc.subject Double taxation en
dc.subject Public economics en
dc.subject Foreign capital en
dc.title Tax Competition and Foreign Capital en
dc.type Working Paper en

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