The Resource Preferential tax regimes with asymmetric countries

Preferential tax regimes with asymmetric countries

Label
Preferential tax regimes with asymmetric countries
Title
Preferential tax regimes with asymmetric countries
Creator
Subject
Language
eng
Summary
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of different size. Even though size asymmetries imply a redistribution of tax revenue from the larger to the smaller country, a non-discrimination policy is found to have similar effects as in the symmetric model: it lowers the average rate of capital taxation and thus makes tax competition more aggressive in both the large and the small country
Citation source
In: National tax journal. - Washington. - Vol. LX (2007),
http://library.link/vocab/creatorName
  • Bucovetsky, S
  • Haufler, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax competition
  • corporate income tax
Label
Preferential tax regimes with asymmetric countries
Instantiates
Publication
Label
Preferential tax regimes with asymmetric countries
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...