Optimal Tax Policy when Firms are Internationally Mobile



Hong, Q. & Smart, M. (2005). In praise of tax havens: International tax plan-
ning and foreign direct investment. Unpublished manuscript, University of
Toronto.

Lipsey, R. E. (2001). Foreign direct investment and the operations of multinational
firms: comcepts, history and data. NBER Working Paper No. 8665.

Osmundsen, P., Hagen, K. P. & Schjelderup, G. (1998). Internationally mobile
firms and tax policy,
Journal of International Economics 45: 97-113.

Ottaviano, G. I. P. & Thisse, J.-F. (2003). Agglomeration and Economic Geograpy.
CEPR Discussion Paper No. 3838.

Sinn, H. W. (1990). Tax Harmonization and Tax Competition in Europe, European
Economic Review
34(2-3): 489-504.

Slemrod, J. (2004). Are corporate tax rates, or countries, converging?, Journal of
Public Economics
88: 1169-1186.

Steinmo, S. (2003). The evolution of policy ideas: Tax policy in the 20th century,
British Journal of Politics and International Relations 5: 206-236.

Swank, D. & Steinmo, S. (2002). The new political economy of taxation in ad-
vanced capitalist democracies,
American Journal of Political Science 46: 642-
655.

Whalley, J. (1990). Foreign responses to US tax reform, in J. Slemrod (ed.),
Do taxes matter? The impact of the Tax Reform Act of 1986, MIT Press,
Cambridge and London, pp. 286-314.

19



More intriguing information

1. The name is absent
2. Categorial Grammar and Discourse
3. The name is absent
4. Human Rights Violations by the Executive: Complicity of the Judiciary in Cameroon?
5. HOW WILL PRODUCTION, MARKETING, AND CONSUMPTION BE COORDINATED? FROM A FARM ORGANIZATION VIEWPOINT
6. Research Design, as Independent of Methods
7. Evidence on the Determinants of Foreign Direct Investment: The Case of Three European Regions
8. Competition In or For the Field: Which is Better
9. The name is absent
10. Sectoral Energy- and Labour-Productivity Convergence