Competition for FDI and profit shifting:
When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage t...
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| Main Authors: | , |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
München
CESifo
2015
|
| Series: | CESifo working paper
5153 : Category 1, Public finance |
| Online Access: | Volltext |
| Summary: | When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage that large countries have due to their size will be counteracted by such profit shifting opportunities. As a result of this, large countries will not be able to capitalize on their size and sustain high corporate taxes. We show that, on the basis of these profit shifting opportunities, a small country can easily win the location game ahead of a large country. How lenient the small country is in implementing transfer pricing regulations turns out to be an important variable in such location games. |
| Physical Description: | 1 Online-Ressource (26 S.) graph. Darst. |
| Format: | . - Acrobat Reader |
Staff View
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| spelling | Ma, Jie Verfasser aut Competition for FDI and profit shifting Jie Ma ; Pascalis Raimondos-Møller München CESifo 2015 1 Online-Ressource (26 S.) graph. Darst. txt rdacontent c rdamedia cr rdacarrier CESifo working paper 5153 : Category 1, Public finance When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational's intra-firm transactions, we show that the home market advantage that large countries have due to their size will be counteracted by such profit shifting opportunities. As a result of this, large countries will not be able to capitalize on their size and sustain high corporate taxes. We show that, on the basis of these profit shifting opportunities, a small country can easily win the location game ahead of a large country. How lenient the small country is in implementing transfer pricing regulations turns out to be an important variable in such location games. . - Acrobat Reader Raimondos-Møller, Pascalis Verfasser (DE-588)123220025 aut CESifo working paper 5153 : Category 1, Public finance (DE-604)BV014083264 5153 https://www.econstor.eu/dspace/bitstream/10419/107287/1/cesifo_wp5153.pdf Verlag kostenfrei Volltext |
| spellingShingle | Ma, Jie Raimondos-Møller, Pascalis Competition for FDI and profit shifting CESifo working paper |
| title | Competition for FDI and profit shifting |
| title_auth | Competition for FDI and profit shifting |
| title_exact_search | Competition for FDI and profit shifting |
| title_full | Competition for FDI and profit shifting Jie Ma ; Pascalis Raimondos-Møller |
| title_fullStr | Competition for FDI and profit shifting Jie Ma ; Pascalis Raimondos-Møller |
| title_full_unstemmed | Competition for FDI and profit shifting Jie Ma ; Pascalis Raimondos-Møller |
| title_short | Competition for FDI and profit shifting |
| title_sort | competition for fdi and profit shifting |
| url | https://www.econstor.eu/dspace/bitstream/10419/107287/1/cesifo_wp5153.pdf |
| volume_link | (DE-604)BV014083264 |
| work_keys_str_mv | AT majie competitionforfdiandprofitshifting AT raimondosmøllerpascalis competitionforfdiandprofitshifting |