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Université de Fribourg

A Simple Model of Corporate Bailouts in a Globalized Economy

Exbrayat, Nelly ; Madiès, Thierry ; Riou, Stéphane

In: Scandinavian Journal of Economics, 2020, vol. 122, no. 4, p. 1575-1605

This paper explores how globalization influences the decision of governments to rescue inefficient domestic firms when bailouts affect firms’ markups. We develop a model of international trade where immobile domestic enterprises (DOEs) compete with foreign enterprises (FOEs) in an oligopolistic market. The decision to bail out DOEs leads to lower corporate tax revenues if FOEs are immobile...

Université de Fribourg

International Tax Competition : Do Public Good Spillovers Matter?

Exbrayat, Nelly ; Madiès, Thierry ; Riou, Stéphane

In: International Tax and Public Finance, 2010, vol. 17, p. 479-500

We study the impact of public good spillovers on tax competition between two imperfectly integrated countries with different levels of productivity. We show that international public good spillovers, by reducing the tax gap between countries, strengthen the agglomeration of firms in the most productive country. Then we carry on a welfare analysis. We first assume that governments are engaged...

2 results 1