Arbeitspapier
Preferential tax regimes with asymmetric countries
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: Munich Discussion Paper ; No. 2006-30
- Klassifikation
-
Wirtschaft
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
corporate taxation
preferential tax regimes
Steuersystem
Unternehmensbesteuerung
Theorie
EU-Staaten
OECD-Staaten
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bucovetsky, Sam
Haufler, Andreas
- Ereignis
-
Veröffentlichung
- (wer)
-
Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
- (wo)
-
München
- (wann)
-
2006
- DOI
-
doi:10.5282/ubm/epub.1209
- Handle
- URN
-
urn:nbn:de:bvb:19-epub-1209-1
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Bucovetsky, Sam
- Haufler, Andreas
- Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät
Entstanden
- 2006
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