NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Tax reform, delocation and heterogeneous firms

Richard Baldwin, Toshihiro Okubo

NBER Working Paper No. 15109
Issued in June 2009

---- Acknowledgements -----

We thank three anonymous referees and seminar participants at CES-Ifo and Kobe for helpful comments and suggestions, and Dany Jaimovich and Pierre-Louis V├ęzina for editorial assistance. The first draft was written in 2005 while Okubo was a PhD student at the Graduate Institute supported by NSF Grant No. 100012-105675. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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