4月20日，Kate Hynes（University College Dublin）-对外经济贸易大学国际

报告人：Kate Hynes，University College Dublin

时间：4月20日，周四下午1:30—3:00

地点：博学楼1222教室

题目：Corporate Tax Games with Cross Border Externalities in Public Infrastructure

摘要：We construct a model of corporate tax competition in which governments also use public infrastructural investment to attract foreign direct investment, thus enhancing their tax bases. In doing so, we allow for cross-border infrastructural externalities. Depending on the externality, governments are shown to strategically over- or under-invest in infrastructure. We also examine how tax cooperation influences investment in infrastructure and find that welfare may be lower under tax cooperation than under tax competition; this is the case when infrastructure is very effective in raising the tax base and generates a large negative cross-border externality.

报告人简介：Kate Hynes，经济学博士，都柏林大学讲师。研究方向包括：国际贸易、对外直接投资、公共产品投资、策略投资以及税收协调与竞争等。目前担任 Journal of International Tax and Public Finance、Journal of Economics国际学术期刊评审人。


对外经济贸易大学国际经贸学院