Restricting Preferential Tax Regimes to Avoid Harmful Tax Competition

Alexander Haupt; Wolfgang Peters

doi:10.1016/j.regsciurbeco.2004.07.002

Restricting Preferential Tax Regimes to Avoid Harmful Tax Competition

Alexander Haupt^*, Wolfgang Peters

^*Corresponding author for this work

Plymouth Business School

Europe University Viadrina

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	493-507
Number of pages	0
Journal	Regional Science and Urban Economics
Volume	35
Issue number	5
DOIs	https://doi.org/10.1016/j.regsciurbeco.2004.07.002
Publication status	Published - Sept 2005

Keywords

preferential tax regime
tax competition
tax discrimination
capital taxadon
code of conduct

Access to Document

10.1016/j.regsciurbeco.2004.07.002

Cite this

@article{e72fe7150ef94a15a7b06d46edf1080f,

title = "Restricting Preferential Tax Regimes to Avoid Harmful Tax Competition",

keywords = "preferential tax regime, tax competition, tax discrimination, capital taxadon, code of conduct",

author = "Alexander Haupt and Wolfgang Peters",

year = "2005",

month = sep,

doi = "10.1016/j.regsciurbeco.2004.07.002",

language = "English",

volume = "35",

pages = "493--507",

journal = "Regional Science and Urban Economics",

issn = "0166-0462",

publisher = "Elsevier B.V.",

number = "5",

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T1 - Restricting Preferential Tax Regimes to Avoid Harmful Tax Competition

AU - Haupt, Alexander

AU - Peters, Wolfgang

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KW - preferential tax regime

KW - tax competition

KW - tax discrimination

KW - capital taxadon

KW - code of conduct

U2 - 10.1016/j.regsciurbeco.2004.07.002

DO - 10.1016/j.regsciurbeco.2004.07.002

M3 - Article

SN - 0166-0462

VL - 35

SP - 493

EP - 507

JO - Regional Science and Urban Economics

JF - Regional Science and Urban Economics

IS - 5

ER -