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Tax reform, delocation and heterogeneous firms / Richard Baldwin, Toshihiro Okubo.
- Format:
- Book
- Author/Creator:
- Baldwin, Richard.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w15109.
- NBER working paper series no. w15109
- Language:
- English
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 2009.
- Summary:
- The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are important thus allowing us to study the relocation effects of taxes that vary according to firm size. We show that allowing for heterogeneity permits a given tax scheme to have an endogenously different effect on the location decision of small and big firms, with the biggest firms being endogenously more likely to relocate in reaction to high taxes. We show that a reform which flattens the tax-firm-size profile can raise tax revenue without inducing any relocation.
- Notes:
- Print version record
- June 2009.
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