Tax competition and the international distribution of firm ownership: an invariance result

How does the international distribution of firm ownership affect the outcomes of tax/subsidy competition for mobile plants? As corporate ownership becomes increasingly globalised, this question becomes increasingly important for policy. We prove a strong invariance result in the context of the tax/s...

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Bibliographic Details
Main Authors: Ben Ferrett, Ian Wooton
Format: Default Article
Published: 2010
Subjects:
Online Access:https://hdl.handle.net/2134/23372
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