Add to ORKGAbstract- A key feature of the recent EU and OECD standards for good behavior in international taxation is a presumption against preferential tax regimes (such as those offering advantageous treat-ment to non-residents or enterprises not active in the domestic market), which are seen as especially corrosive forms of tax compe-tition. This paper shows that, on the contrary, preferential regimes may serve a useful strategic purpose in enabling countries to con-fine their most aggressive tax competition to particular parts of the tax system. Proscribing them therefore may—in the model here, certainly will—actually worsen tax competition
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax...
The European Union does not have a harmonized – let alone centralized – tax system that offers speci...
Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. Th...
The EU policy against harmful tax competition aims at eliminating tax policies targeted at attractin...
The aim of this paper is to examine the theory that it is both desirable and feasible to prevent les...
This article, as first of set of publications, analyses international tax competition, its common as...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
This paper empirically examines whether expansion of the EU has increased international tax competi...
This paper describes tax reforms in OECD countries over the last 20 years and how they are related t...
The paper reviews the state and recent changes in corporate income taxation in the European Union (...
This paper argues that a coherent international tax regime exists, embodied in both the tax treaty n...
Offshore tax havens have recently become the target of international criticism and reform efforts du...
International audienceThis article aims at assessing the empirical relevance of New Economic Geograp...
This paper describes tax reforms in OECD countries over the last 20 years and how they are related t...
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax...
The European Union does not have a harmonized – let alone centralized – tax system that offers speci...
Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. Th...
The EU policy against harmful tax competition aims at eliminating tax policies targeted at attractin...
The aim of this paper is to examine the theory that it is both desirable and feasible to prevent les...
This article, as first of set of publications, analyses international tax competition, its common as...
Since the turn of the current century, leading transnational organizations and academic scholarship ...
This paper empirically examines whether expansion of the EU has increased international tax competi...
This paper describes tax reforms in OECD countries over the last 20 years and how they are related t...
The paper reviews the state and recent changes in corporate income taxation in the European Union (...
This paper argues that a coherent international tax regime exists, embodied in both the tax treaty n...
Offshore tax havens have recently become the target of international criticism and reform efforts du...
International audienceThis article aims at assessing the empirical relevance of New Economic Geograp...
This paper describes tax reforms in OECD countries over the last 20 years and how they are related t...
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax...
The European Union does not have a harmonized – let alone centralized – tax system that offers speci...
Ten years ago the OECD published its report on Harmful Tax Competition: An Emerging Global Issue. Th...