モリモト　ケイイチ   MORIMOTO KEIICHI   盛本　圭一    所属   明治大学  政治経済学部    職種   専任准教授
言語種別	英語
発行・発表の年月	2024/05
形態種別	学術雑誌
査読	査読あり
標題	Global corporate income tax competition, knowledge spillover, and growth
執筆形態	共著(筆頭者以外)
掲載誌名	European Economic Review
掲載区分	国外
出版社・発行元	Elsevier
巻・号・頁	164, 104723
担当区分	最終著者,責任著者
著者・共著者	Noritaka Maebayashi, Keiichi Morimoto
概要	We analyze the welfare consequences of global corporate income tax competition, using a two-country model of endogenous growth with international knowledge spillovers. Although the Nash equilibrium tax rate can be excessively high or low according to the degree of spillover, this does not lead to significant welfare losses. The key to this outcome is that corporate income tax competition for growth maximization, which we consider hypothetically, attains the maximum growth rate, despite complex externalities and strategic interactions.
DOI	10.1016/j.euroecorev.2024.104723