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Single capital, investment choices and preferential tax regimes

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  • Oshima, Kosuke

Abstract

The assumption of separate tax bases on which the literature of preferential tax regimes has been based is not necessarily the case. In this paper we assume a single type of capital, or money, invested in different industries as well as in different countries. Tax elasticities can differ across industries depending on production technologies and therefore governments have incentives to provide preferential tax treatment to certain industries. Then it is shown that preferential regimes may not be desirable in different senses from the literature.

Suggested Citation

Handle: RePEc:eee:paresc:v:89:y:2010:i:3:p:659-669
DOI: 10.1111/j.1435-5957.2010.00285.x
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Keywords

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JEL classification:

  • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
  • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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