|This article needs additional citations for verification. (October 2012) (Learn how and when to remove this template message)|
For example, if residents of country A hold shares of a company in country B, the government in B might want to levy an inefficiently high tax on this company's profits since the tax is partially borne by the shareholders in A.
Tax exporting does not necessarily involve direct taxation of foreign residents. It can also work through other economic channels, such as price changes.
- Sam Bucovetsky (1995). Rent-Seeking and Tax Competition, Journal of Public Economics.
- Harry Huizinga & Søren Nielsen (1997). Capital Income and Profit Taxation with Foreign Ownership of Firms, Journal of International Economics.
- Sam Bucovetsky (1991). Asymmetric Tax Competition, Journal of Urban Economics.
- William Hoyt (1991). Property Taxation, Nash Equilibrium, and Market Power, Journal of Urban Economics.
|This tax-related article is a stub. You can help Wikipedia by expanding it.|