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4月20日,Kate Hynes(University College Dublin)
发布时间:2017-04-12   发布人:zs   点击数:942

报告人:Kate Hynes,University College Dublin

时间:4月20日,周四下午1:30—3:00

地点:博学楼1222教室

题目:Corporate Tax Games with Cross Border Externalities in Public Infrastructure

摘要:We construct a model of corporate tax competition in which governments also use public infrastructural investment to attract foreign direct investment, thus enhancing their tax bases. In doing so, we allow for cross-border infrastructural externalities. Depending on the externality, governments are shown to strategically over- or under-invest in infrastructure. We also examine how tax cooperation influences investment in infrastructure and find that welfare may be lower under tax cooperation than under tax competition; this is the case when infrastructure is very effective in raising the tax base and generates a large negative cross-border externality.

报告人简介:Kate Hynes,经济学博士,都柏林大学讲师。研究方向包括:国际贸易、对外直接投资、公共产品投资、策略投资以及税收协调与竞争等。目前担任 Journal of International Tax and Public Finance、Journal of Economics国际学术期刊评审人。

 

 

 

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