کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10482370 | 933874 | 2005 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Restricting preferential tax regimes to avoid harmful tax competition
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
Governments fear that tax competition erodes national revenues. Preferential tax regimes, which levy different taxes on distinguishable tax bases, are particularly criticized for accelerating a race to the bottom. According to both the EU and the OECD, countries should refrain from this kind of tax discrimination. This viewpoint was recently queried by [Keen, M., 2001. Preferential regimes can make tax competition less harmful. National Tax Journal 54, 757-762]. He argues that preferential regimes soften interjurisdictional competition. The present paper, by contrast, defends the original objections to preferential treatments. If investors have a home bias (which is in line with empirical evidence), moderate restrictions on preferential regimes always increase equilibrium revenues. Moreover, we present sufficient conditions under which a total ban on preferential treatments is optimal from the governments' perspectives.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Regional Science and Urban Economics - Volume 35, Issue 5, September 2005, Pages 493-507
Journal: Regional Science and Urban Economics - Volume 35, Issue 5, September 2005, Pages 493-507
نویسندگان
Alexander Haupt, Wolfgang Peters,