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Title: Taxes and location decisions of firms
Authors: CrabbĂ©, Karen
De Bruyne, Karolien
Issue Date: 2009
Publisher: Faculty of Economics, University of Rome “Tor Vergata”
Conference: ETSG edition:11 location:Rome (Italy) date:10-12 September 2009
Abstract: In traditional tax literature it is argued that (further) integration among countrieswill inevitably lead to a race to the bottom of corporate tax rates. In order toattract firms, countries are assumed to lower their tax rates below the ones of their’competitors’. According to the New Economic Geography literature this howeverdoes not necessarily need to be the case. It is argued that more agglomerated regionsbenefit from what is called agglomeration rents and that these rents can be taxed.As integration moves on, one might expect the tax difference between more and lessagglomerated regions to increase instead of fading out. The purpose of this paper isto test this theory for Belgian firms.
URI: 
Publication status: published
KU Leuven publication type: IMa
Appears in Collections:Research Center Accountancy, Leuven
Research Center of International Economics, Leuven
Formerly "Subfaculteit Antwerpen/Handelswetenschappen - TM A"
Faculty of Economics and Business (FEB) - miscellaneous
Department of ECON-CEDON, Campus Brussels
Research Centre for Globalization, Innovation and Competition, Campus Brussels (-)

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