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Tax Competition: Preferential vs Non-Preferential by rodolphe13 is a document available to read on EtoBox.
What is Tax Competition: Preferential vs Non-Preferential about?
This document summarizes a paper that analyzes tax competition between two regions under preferential and non-preferential tax regimes. It presents a simple example where regions can raise almost double the tax revenue by taxing all firms at the same rate rather than giving preferential treatment to foreign firms. The paper then develops a basic model where firms face uniformly distributed moving costs and adds extensions considering perfectly mobile firms and a dynamic analysis. It finds that the non-prefe
- Author
- rodolphe13
- Language
- EN