A Note on Home Bias and the Gain from Non-Preferential Taxation

Kaushal Kishore

No 201632, Working Papers from University of Pretoria, Department of Economics

Abstract: In a symmetric model of tax competition, we support the claim in Haupt and Peters (2005) that a non-preferential regime generates higher tax revenues compared to a preferential regime when investors have home bias. Further, we show that a complete ban on preferential taxation is desirable even when capital base is in?finitely elastic.

Keywords: Tax competition; Nash Equilibrium; Non-preferential regime (search for similar items in EconPapers)
JEL-codes: C72 F20 H26 (search for similar items in EconPapers)
Pages: 5 pages
Date: 2016-04
New Economics Papers: this item is included in nep-fdg, nep-pbe, nep-pke and nep-pub
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