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...

Designing an effective tax regime for small businesses remains a pressing issue. The authors engaged a comparative analysis of types and methods of tax incentives for small business and innovative business in global practice. It is concluded that the stimulating function of the taxation system...