The Swiss Journal of Economics and Statistics is published in collaboration with the Swiss Society of Economics and Statistics (SSES) and the Swiss Academy of Humanities and Social Sciences (SAGW). The journal is fully sponsored by the SSES and the SAGW so authors are not required to pay an article processing charge.
Multinational financial structure and tax competition
This paper analyzes tax competition when welfare maximizing jurisdictions levy source-based corporate taxes and multinational enterprises choose tax-efficient capital-to-debt ratios. Under separate accounting,...