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Common Agency with Outside Options; the Case of International Taxation of an MNE

Author

Listed:
  • Olsen, T.E.
  • Osmundsen, P.

Abstract

A multinational enterprise is subject to taxation by two jurisdictions who compete to capture its rents, while being aware that the firm also has investment options outside these jurisdictions. The firm has private informatio about its efficiency. We show that a higher outside option for the firm may actually be beneficial for the taxing countries when they compete.

Suggested Citation

  • Olsen, T.E. & Osmundsen, P., 1999. "Common Agency with Outside Options; the Case of International Taxation of an MNE," Norway; Department of Economics, University of Bergen 1999, Department of Economics, University of Bergen.
    • Handle: RePEc:fth:bereco:1999
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    Citations

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    Cited by:

    1. Olsen, Trond E. & Osmundsen, Petter, 2003. "Spillovers and international competition for investments," Journal of International Economics, Elsevier, vol. 59(1), pages 211-238, January.
    2. Olsen, Trond E. & Osmundsen, Petter, 2001. "Strategic tax competition; implications of national ownership," Journal of Public Economics, Elsevier, vol. 81(2), pages 253-277, August.
    3. Laffont, Jean-Jacques & Pouyet, Jerome, 2004. "The subsidiarity bias in regulation," Journal of Public Economics, Elsevier, vol. 88(1-2), pages 255-283, January.
    4. Trond Olsen & Petter Osmundsen, 2000. "International Competition for R&D Investments (new title: Spillovers and international competition for investments)," CESifo Working Paper Series 316, CESifo.
    5. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.

    More about this item

    Keywords

    INFORMATION ; TAXATION ; COMPETITION;
    All these keywords.

    JEL classification:

    • D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation

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