Cite JOURNAL ARTICLE
Multinationale Unternehmen und nationale Steuerpolitik
Nachtkamp, H. H. | Schneider, H.
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 100 (1980), Iss. 4 : pp. 343–362
Nachtkamp, H. H.
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.