Taxation and Democracy in the EU

Arbeitspapier

Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It overlooks the fact that corporate tax competition also has important indirect effects on the progressivity and revenue-raising potential of personal income taxation. We elaborate on these indirect effects theoretically and empirically, and explore the implications for the normative debate on the EU?s democratic deficit. Our findings show that European integration can constrain national redistribution in a major way: the democratic deficit is real. Greater political contestation over the EU's policy agenda is desirable in order to mitigate this deficit.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: MPIfG Discussion Paper ; No. 07/2

Klassifikation und Themen

• Klassifikation: Sozialwissenschaften, Soziologie, Anthropologie
• Thema: Steuerwettbewerb , Unternehmensbesteuerung , Steuerpolitik , Gesetzgebung , Demokratie , EU-Staaten

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Ganghof, Steffen ; Genschel, Philipp
• Ereignis: Veröffentlichung
• (wer): Max Planck Institute for the Study of Societies
• (wo): Cologne
• (wann): 2007

Weitere Informationen

• Handle: http://hdl.handle.net/10419/19939
• Letzte Aktualisierung: 10.03.2025, 11:42 MEZ