Arbeitspapier
Tax competition and tax coordination in the European Union: A survey
This survey summarizes the state and development of European tax policy, in particular discussing the harmonization progress in direct as well as indirect taxes. Based on an overview over the theoretical and empirical literature on tax competition, we further ask whether increased tax coordination is necessary to prevent a race to the bottom. We show that theoretical predictions on the outcome of tax competition are ambiguous, and the empirical evidence in this regard is inconclusive as well. This, in turn, gives rise to an only limited scope of stronger tax harmonization.
- Language
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Englisch
- Bibliographic citation
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Series: Working Papers in Economics and Finance ; No. 2014-04
- Classification
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Wirtschaft
International Fiscal Issues; International Public Goods
Intergovernmental Relations; Federalism; Secession
- Subject
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Tax competition
Tax coordination
European economic integration
- Event
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Geistige Schöpfung
- (who)
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Keuschnigg, Christian
Loretz, Simon
Winner, Hannes
- Event
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Veröffentlichung
- (who)
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University of Salzburg, Department of Social Sciences and Economics
- (where)
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Salzburg
- (when)
-
2014
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Keuschnigg, Christian
- Loretz, Simon
- Winner, Hannes
- University of Salzburg, Department of Social Sciences and Economics
Time of origin
- 2014
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