Arbeitspapier
Taxation and Democracy in the EU
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.
- Language
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Englisch
- Bibliographic citation
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Series: MPIfG Discussion Paper ; No. 07/2
- Classification
-
Sozialwissenschaften, Soziologie, Anthropologie
- Subject
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Steuerwettbewerb , Unternehmensbesteuerung , Steuerpolitik , Gesetzgebung , Demokratie , EU-Staaten
- Event
-
Geistige Schöpfung
- (who)
-
Ganghof, Steffen
Genschel, Philipp
- Event
-
Veröffentlichung
- (who)
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Max Planck Institute for the Study of Societies
- (where)
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Cologne
- (when)
-
2007
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
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
- Ganghof, Steffen
- Genschel, Philipp
- Max Planck Institute for the Study of Societies
Time of origin
- 2007
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