Preferential tax regimes with asymmetric countries
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- Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential Tax Regimes With Asymmetric Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 789-795, December.
- Sam Bucovetsky & Andreas Haufler, 2006. "Preferential Tax Regimes with Asymmetric Countries," CESifo Working Paper Series 1846, CESifo.
- Bucovetsky, Sam & Haufler, Andreas, 2007. "Preferential tax regimes with asymmetric countries," Munich Reprints in Economics 19976, University of Munich, Department of Economics.
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- Evers, Lisa & Miller, Helen & Spengel, Christoph, 2013. "Intellectual property box regimes: Effective tax rates and tax policy considerations," ZEW Discussion Papers 13-070 [rev.], ZEW - Leibniz Centre for European Economic Research.
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More about this item
Keywords
corporate taxation; preferential tax regimes;JEL classification:
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2006-10-07 (Public Economics)
- NEP-PUB-2006-10-07 (Public Finance)
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