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Multinationale Unternehmen und nationale Steuerpolitik

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Nachtkamp, H., Schneider, H. Multinationale Unternehmen und nationale Steuerpolitik. Journal of Contextual Economics – Schmollers Jahrbuch, 100(4), 343-362. https://doi.org/10.3790/schm.100.4.343
Nachtkamp, H. H. and Schneider, H. "Multinationale Unternehmen und nationale Steuerpolitik" Journal of Contextual Economics – Schmollers Jahrbuch 100.4, 1980, 343-362. https://doi.org/10.3790/schm.100.4.343
Nachtkamp, H. H./Schneider, H. (1980): Multinationale Unternehmen und nationale Steuerpolitik, in: Journal of Contextual Economics – Schmollers Jahrbuch, vol. 100, iss. 4, 343-362, [online] https://doi.org/10.3790/schm.100.4.343

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Multinationale Unternehmen und nationale Steuerpolitik

Nachtkamp, H. H. | Schneider, H.

Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 100 (1980), Iss. 4 : pp. 343–362

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Article Details

Nachtkamp, H. H.

Schneider, H.

Abstract

The results of our dynamic analysis are as follows: - Whereas a profit tax does not affect the long run equilibrium of the domestic firm, it induces the multinational company to transfer financial and/or real capital from the taxed subdivision to other subdivisions. - Temporary tax changes may induce the multinational company to change its domestic supply and supply price in a way embarrassing stabilization policy. - The existence of multinational firms will stimulate capital mobility in the long run. However, this desirable allocative effect has to be paid with a constraint on the autonomy of domestic economic policy, as well as with a tax discrimination of domestic firms.