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• W2296838355 abstract "This paper explores how government preferences affect capital tax decisions of a country. We develop a model in which governments, differentiating in their preferences for economic development and income equality, compete for mobile capital over corporation taxes. The key prediction of the model, borne out in data from OECD countries over the years 1990–2012, is that an increase in government preferences for pursuing economic development relative to income equality makes countries’ horizontal tax reactions stronger. Unlike the existing studies, our result contributes to the tax competition literature by highlighting the importance of government preferences in determining the extent of tax competition among countries and so offering a novel explanation for the widely observed heterogeneous tax policies across countries." @default.
• W2296838355 created "2016-06-24" @default.
• W2296838355 creator A5050429959 @default.
• W2296838355 date "2015-09-10" @default.
• W2296838355 modified "2023-09-24" @default.
• W2296838355 title "Do government preferences matter for tax competition?" @default.
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• W2296838355 doi "https://doi.org/10.1007/s10797-015-9367-y" @default.
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