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	Provedor de dados AgEcon (1) Autor Fischer, Carolyn (1) Palavra-chave Emission permits (1) Environmental Economics and Policy (1) F2 (1) H2 (1) Multinational corporations (1) Public Economics (1) Q2 (1) Taxation (1) Transfer pricing (1) Mais... Tipo do documento Working or Discussion Paper (1) Ano 2001 (1) País United States (1) Idioma Inglês (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última Multinational Taxation and International Emissions Trading AgEcon Fischer, Carolyn. Many studies have shown that the activities of multinational corporations are quite sensitive to differences in income tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement activities under an international emissions permit trading scheme. Four types of plans are considered: (1) a single domestic permit system with international offsets; (2) separate national permit systems without trade; (3) separate national permit systems with limited offsets; and (4) an international permit trading system. For each plan, I model the incentives for the multinational firm to choose abatement activities at home and abroad and to transfer emissions credits between parent and subsidiary. Limits on trading across... Tipo: Working or Discussion Paper Palavras-chave: Emission permits; Transfer pricing; Taxation; Multinational corporations; Environmental Economics and Policy; Public Economics; H2; F2; Q2. Ano: 2001 URL: http://purl.umn.edu/10816 Registros recuperados: 1 Primeira ... 1 ... Última

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