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Corporate Tax Competition for Investment

Ricardo Pinheiro Alves

ISBN 10: 3838369270 / ISBN 13: 9783838369273
Published by LAP LAMBERT Academic Publishing
New Condition New Paperback
From BuySomeBooks (Las Vegas, NV, U.S.A.) Quantity Available: 20
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Paperback. 372 pages. Dimensions: 8.6in. x 5.9in. x 0.9in.Tax competition models show taxation as a key variable in investment location decisions. Countries reduce taxation to attract firms. Firms locate their investments where the net return on capital is higher due to a lower tax burden. But tax competition is not optimal because the lowering of the tax burden causes an inefficient allocation of capital and provision of public goods. Thus, tax policies in an economic area such as the European Union should be coordinated. This book presents a behavioural approach where both uncertainty and the cognitive characteristics of managers have a central role. Investment location decisions are shown to be significantly explained by heuristics arising from the uncertainty faced by managers, while the role of taxation appears to be less significant than it is usually assumed. Therefore, not only countries should reconsider emphasizing taxation when implementing policies to attract investment but the main argument for corporate tax integration in the EU simply vanishes. The book may help managers dealing with investment decisions, public officials designing incentives to attract firms and lecturers in international economics or management. This item ships from multiple locations. Your book may arrive from Roseburg,OR, La Vergne,TN. Bookseller Inventory # 9783838369273

About this title:

Synopsis:

Tax competition models show taxation as a key variable in investment location decisions. Countries reduce taxation to attract firms. Firms locate their investments where the net return on capital is higher due to a lower tax burden. But tax competition is not optimal because the lowering of the tax burden causes an inefficient allocation of capital and provision of public goods. Thus, tax policies in an economic area such as the European Union should be coordinated. This book presents a behavioural approach where both uncertainty and the cognitive characteristics of managers have a central role. Investment location decisions are shown to be significantly explained by heuristics arising from the uncertainty faced by managers, while the role of taxation appears to be less significant than it is usually assumed. Therefore, not only countries should reconsider emphasizing taxation when implementing policies to attract investment but the main argument for corporate tax integration in the EU simply vanishes. The book may help managers dealing with investment decisions, public officials designing incentives to attract firms and lecturers in international economics or management.

About the Author: PhD: University of Bath, UK. Assistant Professor at Universidade da Beira Interior, Covilhã, and Instituto de Artes Visuais, Design e Marketing, Lisboa, Portugal. Economist at the Portuguese Ministry of Economics.

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Bibliographic Details

Title: Corporate Tax Competition for Investment

Publisher: LAP LAMBERT Academic Publishing

Binding: Paperback

Book Condition: New

Book Type: Paperback

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