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Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market

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  • PHILIPP GENSCHEL
  • ACHIM KEMMERLING
  • ERIC SEILS

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  • Philipp Genschel & Achim Kemmerling & Eric Seils, 2011. "Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market," Journal of Common Market Studies, Wiley Blackwell, vol. 49(3), pages 585-606, May.
    • Handle: RePEc:bla:jcmkts:v:49:y:2011:i:3:p:585-606
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    1. Hannes Winner, 2005. "Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 667-687, September.
    2. Kenneth Stewart & Michael Webb, 2006. "International competition in corporate taxation: evidence from the OECD time series [‘Agglomeration, integration and tax harmonization’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 21(45), pages 154-201.
    3. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-892, September.
    4. Garrett, Geoffrey, 1998. "Global Markets and National Politics: Collision Course or Virtuous Circle?," International Organization, Cambridge University Press, vol. 52(4), pages 787-824, October.
    5. Stone Sweet, Alec, 2004. "The Judicial Construction of Europe," OUP Catalogue, Oxford University Press, number 9780199275533.
    6. Sinn, Hans-Werner, 1997. "The selection principle and market failure in systems competition," Journal of Public Economics, Elsevier, vol. 66(2), pages 247-274, November.
    7. Philippe Cattoir, 2006. "A history of the tax package: The principles and issues underlying the community approach," Taxation Papers 10, Directorate General Taxation and Customs Union, European Commission, revised Dec 2006.
    8. Reuven Avi-Yonah, "undated". "International Tax as International Law," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1006, University of Michigan John M. Olin Center for Law & Economics.
    9. Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "(Why) Do we need Corporate Taxation?," CESifo Working Paper Series 1495, CESifo.
    10. Vivek H. Dehejia & Philipp Genschel, 1999. "Tax Competition in the European Union," Politics & Society, , vol. 27(3), pages 403-430, September.
    11. repec:bla:jcmkts:v:46:y:2008:i::p:315-336 is not listed on IDEAS
    12. Caporaso, James A. & Tarrow, Sidney, 2009. "Polanyi in Brussels: Supranational Institutions and the Transnational Embedding of Markets," International Organization, Cambridge University Press, vol. 63(4), pages 593-620, October.
    13. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521852838, January.
    14. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June.
    15. Keen, Michael, 2001. "Preferential Regimes Can Make Tax Competition Less Harmful," National Tax Journal, National Tax Association, vol. 54(n. 4), pages 757-62, December.
    16. Katharina Holzinger, 2005. "Tax Competition and Tax Co-Operation in the EU," Rationality and Society, , vol. 17(4), pages 475-510, November.
    17. Antonis Adam & Pantelis Kammas, 2007. "Tax policies in a globalized world: Is it politics after all?," Public Choice, Springer, vol. 133(3), pages 321-341, December.
    18. Hoyt, William H., 1991. "Property taxation, Nash equilibrium, and market power," Journal of Urban Economics, Elsevier, vol. 30(1), pages 123-131, July.
    19. Avi-Yonah,Reuven S., 2007. "International Tax as International Law," Cambridge Books, Cambridge University Press, number 9780521618014, January.
    20. George R. Zodrow & Peter Mieszkowski, 2019. "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 17, pages 525-542, World Scientific Publishing Co. Pte. Ltd..
    21. Swank, Duane, 2006. "Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism," International Organization, Cambridge University Press, vol. 60(4), pages 847-882, October.
    22. World Bank, 2007. "World Development Indicators 2007," World Bank Publications - Books, The World Bank Group, number 8150.
    23. Radaelli, Claudio M., 2004. "The Puzzle of Regulatory Competition," Journal of Public Policy, Cambridge University Press, vol. 24(1), pages 1-23, May.
    24. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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    Cited by:

    1. Scharpf, Fritz Wilhelm, 2009. "Legitimacy in the multilevel European polity," MPIfG Working Paper 09/1, Max Planck Institute for the Study of Societies.
    2. Höpner, Martin & Schäfer, Armin, 2010. "Polanyi in Brussels? Embeddedness and the three dimensions of European economic integration," MPIfG Discussion Paper 10/8, Max Planck Institute for the Study of Societies.
    3. Spengel, Christoph & Fischer, Leonie & Stutzenberger, Kathrin, 2020. "Breaking borders? The European Court of Justice and internal market," ZEW Discussion Papers 20-059, ZEW - Leibniz Centre for European Economic Research.
    4. Hansson, Åsa & Porter, Susan & Perry Williams, Susan, 2012. "The Effect of Political and Economic Factors on Corporate Tax Rates," Working Paper Series 942, Research Institute of Industrial Economics.
    5. Åsa Hansson & Susan Porter & Susan Williams, 2015. "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, vol. 26(3), pages 281-306, September.
    6. Höpner, Martin & Schäfer, Armin, 2012. "Integration among unequals: How the heterogeneity of European varieties of capitalism shapes the social and democratic potential of the EU," MPIfG Discussion Paper 12/5, Max Planck Institute for the Study of Societies.
    7. Garcia-Bernardo, Javier & Reurink, Arjan, 2019. "Competing with whom? European tax competition, the "great fragmentation of the firm," and varieties of FDI attraction profiles," MPIfG Discussion Paper 19/9, Max Planck Institute for the Study of Societies.
    8. Mark Hallerberg, 2012. "Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis," Research Department Publications 4777, Inter-American Development Bank, Research Department.
    9. Fabio Wasserfallen, 2014. "Political and Economic Integration in the EU: The Case of Failed Tax Harmonization," Journal of Common Market Studies, Wiley Blackwell, vol. 52(2), pages 420-435, March.
    10. Razen, Michael & Kupfer, Alexander, 2023. "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
    11. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
    12. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    13. Karpowicz Andrzej, 2018. "Corporate Income Tax Rates in the EU Member States: Why Lower Means Better," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 32-48, September.
    14. Karpowicz Andrzej, 2014. "Why the EU-15 Maintains Higher CIT Rates than the New Member States?," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 42(1), pages 98-120, June.

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