Trade integration and business tax differentials: evidence from OECD countries
Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration and business income tax differentials across countries. First, relying on Ottaviano and Van Ypersele's (2005) foot-loose capital model of...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Berlin
WZB
2012
|
| Series: | Discussion paper
|
| Links: | http://bibliothek.wzb.eu/pdf/2012/ii12-110.pdf http://hdl.handle.net/10419/68259 |
| Summary: | Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration and business income tax differentials across countries. First, relying on Ottaviano and Van Ypersele's (2005) foot-loose capital model of tax competition, we illustrate that trade integration reduces the importance of relative market size for differences in the extent of corporate taxation between countries. Then, using a dataset of 26 OECD countries over the period 1982-2004, we provide supportive evidence of these theoretical predictions: i.e., market size differences are strongly positively correlated with corporate income tax differences across countries but, crucially, trade integration weakens this link. These findings are obtained controlling for the potential endogeneity of trade integration and are robust to alternative specifications. -- Tax competition ; trade integration ; new economic geography ; tax differentials |
| Physical Description: | 1 Online-Ressource (28 S.) graph. Darst. |
Staff View
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV042393785 | ||
| 003 | DE-604 | ||
| 005 | 20150309 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 150305s2012 xx d||| ot||| 00||| eng d | ||
| 035 | |a (OCoLC)915583875 | ||
| 035 | |a (DE-599)GBV73467130X | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-188 | ||
| 088 | |a SP II 2012 110 | ||
| 100 | 1 | |a Exbrayat, Nelly |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Trade integration and business tax differentials |b evidence from OECD countries |c Nelly Exbrayat ; Benny Geys |
| 264 | 1 | |a Berlin |b WZB |c 2012 | |
| 300 | |a 1 Online-Ressource (28 S.) |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Discussion paper | |
| 520 | 8 | |a Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration and business income tax differentials across countries. First, relying on Ottaviano and Van Ypersele's (2005) foot-loose capital model of tax competition, we illustrate that trade integration reduces the importance of relative market size for differences in the extent of corporate taxation between countries. Then, using a dataset of 26 OECD countries over the period 1982-2004, we provide supportive evidence of these theoretical predictions: i.e., market size differences are strongly positively correlated with corporate income tax differences across countries but, crucially, trade integration weakens this link. These findings are obtained controlling for the potential endogeneity of trade integration and are robust to alternative specifications. -- Tax competition ; trade integration ; new economic geography ; tax differentials | |
| 700 | 1 | |a Geys, Benny |e Verfasser |0 (DE-588)13577022X |4 aut | |
| 856 | 4 | 0 | |u http://bibliothek.wzb.eu/pdf/2012/ii12-110.pdf |x Verlag |z kostenfrei |3 Volltext |
| 856 | 4 | |u http://hdl.handle.net/10419/68259 |x Langzeitarchivierung | |
| 912 | |a ebook | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-027829615 | |
Record in the Search Index
| _version_ | 1818980095428132864 |
|---|---|
| any_adam_object | |
| author | Exbrayat, Nelly Geys, Benny |
| author_GND | (DE-588)13577022X |
| author_facet | Exbrayat, Nelly Geys, Benny |
| author_role | aut aut |
| author_sort | Exbrayat, Nelly |
| author_variant | n e ne b g bg |
| building | Verbundindex |
| bvnumber | BV042393785 |
| collection | ebook |
| ctrlnum | (OCoLC)915583875 (DE-599)GBV73467130X |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02054nam a2200325 c 4500</leader><controlfield tag="001">BV042393785</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20150309 </controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">150305s2012 xx d||| ot||| 00||| eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)915583875</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV73467130X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield></datafield><datafield tag="088" ind1=" " ind2=" "><subfield code="a">SP II 2012 110</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Exbrayat, Nelly</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Trade integration and business tax differentials</subfield><subfield code="b">evidence from OECD countries</subfield><subfield code="c">Nelly Exbrayat ; Benny Geys</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Berlin</subfield><subfield code="b">WZB</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (28 S.)</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Discussion paper</subfield></datafield><datafield tag="520" ind1="8" ind2=" "><subfield code="a">Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration and business income tax differentials across countries. First, relying on Ottaviano and Van Ypersele's (2005) foot-loose capital model of tax competition, we illustrate that trade integration reduces the importance of relative market size for differences in the extent of corporate taxation between countries. Then, using a dataset of 26 OECD countries over the period 1982-2004, we provide supportive evidence of these theoretical predictions: i.e., market size differences are strongly positively correlated with corporate income tax differences across countries but, crucially, trade integration weakens this link. These findings are obtained controlling for the potential endogeneity of trade integration and are robust to alternative specifications. -- Tax competition ; trade integration ; new economic geography ; tax differentials</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Geys, Benny</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)13577022X</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://bibliothek.wzb.eu/pdf/2012/ii12-110.pdf</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="u">http://hdl.handle.net/10419/68259</subfield><subfield code="x">Langzeitarchivierung</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ebook</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-027829615</subfield></datafield></record></collection> |
| id | DE-604.BV042393785 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T17:09:59Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027829615 |
| oclc_num | 915583875 |
| open_access_boolean | 1 |
| owner | DE-188 |
| owner_facet | DE-188 |
| physical | 1 Online-Ressource (28 S.) graph. Darst. |
| psigel | ebook |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | WZB |
| record_format | marc |
| series2 | Discussion paper |
| spelling | Exbrayat, Nelly Verfasser aut Trade integration and business tax differentials evidence from OECD countries Nelly Exbrayat ; Benny Geys Berlin WZB 2012 1 Online-Ressource (28 S.) graph. Darst. txt rdacontent c rdamedia cr rdacarrier Discussion paper Building on recent contributions to the New Economic Geography literature, this paper analyses the relation between asymmetric market size, trade integration and business income tax differentials across countries. First, relying on Ottaviano and Van Ypersele's (2005) foot-loose capital model of tax competition, we illustrate that trade integration reduces the importance of relative market size for differences in the extent of corporate taxation between countries. Then, using a dataset of 26 OECD countries over the period 1982-2004, we provide supportive evidence of these theoretical predictions: i.e., market size differences are strongly positively correlated with corporate income tax differences across countries but, crucially, trade integration weakens this link. These findings are obtained controlling for the potential endogeneity of trade integration and are robust to alternative specifications. -- Tax competition ; trade integration ; new economic geography ; tax differentials Geys, Benny Verfasser (DE-588)13577022X aut http://bibliothek.wzb.eu/pdf/2012/ii12-110.pdf Verlag kostenfrei Volltext http://hdl.handle.net/10419/68259 Langzeitarchivierung |
| spellingShingle | Exbrayat, Nelly Geys, Benny Trade integration and business tax differentials evidence from OECD countries |
| title | Trade integration and business tax differentials evidence from OECD countries |
| title_auth | Trade integration and business tax differentials evidence from OECD countries |
| title_exact_search | Trade integration and business tax differentials evidence from OECD countries |
| title_full | Trade integration and business tax differentials evidence from OECD countries Nelly Exbrayat ; Benny Geys |
| title_fullStr | Trade integration and business tax differentials evidence from OECD countries Nelly Exbrayat ; Benny Geys |
| title_full_unstemmed | Trade integration and business tax differentials evidence from OECD countries Nelly Exbrayat ; Benny Geys |
| title_short | Trade integration and business tax differentials |
| title_sort | trade integration and business tax differentials evidence from oecd countries |
| title_sub | evidence from OECD countries |
| url | http://bibliothek.wzb.eu/pdf/2012/ii12-110.pdf http://hdl.handle.net/10419/68259 |
| work_keys_str_mv | AT exbrayatnelly tradeintegrationandbusinesstaxdifferentialsevidencefromoecdcountries AT geysbenny tradeintegrationandbusinesstaxdifferentialsevidencefromoecdcountries |