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| Nelly Exbrayat |
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| ''Corporate tax differentials in a multi-country world with imperfectly integrated economies'' |
| ( 2013, Vol. 33 No.2 ) |
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| This paper investigates the determinants of corporate tax differentials in a tax competition model with three imperfectly integrated countries of different population sizes. Introducing a third country in a quasi-linear model of new economic geography, we show that the tax differential between any two countries is increasing with their population differential, but this effect is weakened by trade liberalization. |
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| Keywords: Asymmetric tax competition, Trade integration, Third country effects |
JEL: H2 - Taxation, Subsidies, and Revenue: General
F2 - International Factor Movements and International Business: General |
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| Manuscript Received : Apr 10 2013 | | Manuscript Accepted : Jun 07 2013 |
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