NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Taxes, Tariffs, and The Global Corporation

James Levinsohn, Joel Slemrod

NBER Working Paper No. 3500
Issued in October 1990
NBER Program(s):Public Economics

In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in the practical application of tax and tariff policy - tax, but not tariff, policy can apply to offshore output and tariff, but not tax, policy can be industry-specific. Recognizing the multinationals' production decisions are endogenous to the tax and tariff policies they face, we investigate optimal tax or subsidy policies for domestically owned firms and optimal trade policy.

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Document Object Identifier (DOI): 10.3386/w3500

Published: Journal of Public Economics, Vol. 51, May 1993, pp. 97-116. citation courtesy of

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