Restricting preferential tax regimes to avoid harmful tax competition

Regional Science and Urban Economics

Volumn 35, Issue 5, 2005, Pages 493-507

  Haupt, Alexander ^a   Peters, Wolfgang ^a  

^a EUROPEAN UNIVERSITY VIADRINA   (Germany)

Author keywords

Capital taxation; Code of conduct; Preferential tax regime; Tax competition; Tax discrimination

Indexed keywords

COMPETITION (ECONOMICS); ECONOMIC POLICY; TAX SYSTEM;

EID: 21844469989     PISSN: 01660462     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.regsciurbeco.2004.07.002     Document Type: Article

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