| Publisher | University of Warwick | ||
|---|---|---|---|
| Format | 631.4KB PDF | Date added | 01 Apr 2002 |
| Topics | Financial Management | ||
| Downloads | 114 | ||
This paper tests whether OECD countries compete with each other over corporate taxes in order to attract investment. Two models are developed: with firm mobility, countries compete only over the statutory tax rate or the effective average tax rate, while with capital mobility, countries compete only over the effective marginal tax rate. The parameters of reaction functions are estimated using data from 21 countries between 1983 and 1999.
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