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Tax exporting occurs when a country (or other jurisdiction) shifts its tax burden (partially) abroad.

Contents

• See also
• References
• Further reading

For example, if residents of country A hold shares of a company in country B, the government in B might want to levy an inefficiently high tax on this company's profits since the tax is partially borne by the shareholders in A.

Tax exporting does not necessarily involve direct taxation of foreign residents. It can also work through other economic channels, such as price changes.

See also

• Capital flight
• Capital strike
• Double Irish arrangement
• Luxembourg leaks
• Tax avoidance
• Tax competition
• Tax inversion

References

Further reading

• Bucovetsky, Sam (1995). "Rent seeking and tax competition". Journal of Public Economics. 58 (3). Elsevier BV: 337–363. doi:10.1016/0047-2727(94)01487-9. ISSN   0047-2727.
• Huizinga, Harry; Nielsen, Søren Bo (1997). "Capital income and profit taxation with foreign ownership of firms" (PDF). Journal of International Economics. 42 (1–2). Elsevier BV: 149–165. doi:10.1016/s0022-1996(96)01449-3. ISSN   0022-1996. S2CID   154545409.
• Bucovetsky, S. (1991). "Asymmetric tax competition". Journal of Urban Economics. 30 (2). Elsevier BV: 167–181. doi:10.1016/0094-1190(91)90034-5. ISSN   0094-1190.
• Hoyt, William H. (1991). "Property taxation, Nash equilibrium, and market power". Journal of Urban Economics. 30 (1). Elsevier BV: 123–131. doi:10.1016/0094-1190(91)90049-d. ISSN   0094-1190.

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