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 |
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言語種別 | 英語 |
発行・発表の年月 | 2022/04 |
形態種別 | その他 |
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 | Social Science Research Network eLibrary |
掲載区分 | 国外 |
出版社・発行元 | Elsevier |
巻・号・頁 | abstract_id=4079004 |
担当区分 | 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. |