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 …

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 …

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should … not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU …

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 …