Tax Reform, Delocation, and Heterogeneous Firms*
研究了在集聚效应重要时，按企业规模差异征税如何影响大小企业的迁移决策，发现扁平化税制可在不引发迁移的情况下增加税收。
Abstract The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are important, enabling us to study the relocation effects of taxes that vary according to firm size. We show that allowing for heterogeneity permits a given tax scheme to have an endogenously different effect on the location decision of small and big firms, with the biggest firms being endogenously more likely to relocate in reaction to high taxes. We show that a reform that flattens the tax–firm–size profile can raise tax revenue without inducing any relocation.