Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/259900 
Year of Publication: 
2005
Series/Report no.: 
Working Paper No. 2005:4
Publisher: 
Lund University, School of Economics and Management, Department of Economics, Lund
Abstract: 
This paper studies the effects of integration on capital taxation in a number of OECD countries. Unlike most previous papers on the subject, we combine key features from the new economic geography theory with the standard tax competition framework. We consider effective as well as statutory corporate tax rates and include several measures of agglomeration forces in the analysis. Our empirical findings provide some support for both models. We find that increased integration has a negative effect on corporate tax rates while agglomeration forces influence tax rates positively, though the latter result is sensitive to how agglomeration is measured.
Subjects: 
tax competition
new economic geography
economic integration
JEL: 
F12
F15
H72
Document Type: 
Working Paper

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