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ralph lauren polo

Nelly Exbrayat
''Corporate tax differentials in a multi-country world with imperfectly integrated economies''
( 2013, Vol. 33 No.2 )
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.
Keywords: Asymmetric tax competition, Trade integration, Third country effects
JEL: H2 - Taxation, Subsidies, and Revenue: General
F2 - International Factor Movements and International Business: General
Manuscript Received : Apr 10 2013 Manuscript Accepted : Jun 07 2013

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