Tax competition and coordination within the EU — the case of the EU-10
Author
Abstract
Suggested Citation
DOI: 10.1177/1024258909357872
Download full text from publisher
References listed on IDEAS
- André Sapir, 2006.
"Globalization and the Reform of European Social Models,"
Journal of Common Market Studies, Wiley Blackwell, vol. 44(2), pages 369-390, June.
- André Sapir, 2005. "Globalisation and the reform of European social models," Policy Contributions 31, Bruegel.
- André Sapir, 2006. "Globalization and the reform of European social models," ULB Institutional Repository 2013/167139, ULB -- Universite Libre de Bruxelles.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 269-304, June.
- Friedrich Schneider & Friedrich Schneider, 2008.
"Shadow Economies and Corruption all over the World: What do we Really Know?,"
Chapters, in: Michael Pickhardt & Edward Shinnick (ed.), The Shadow Economy, Corruption and Governance, chapter 7, pages 122-187,
Edward Elgar Publishing.
- Friedrich Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really Know?," CESifo Working Paper Series 1806, CESifo.
- Schneider, Friedrich, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute of Labor Economics (IZA).
- Friedrich G. Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really know?," Economics working papers 2006-17, Department of Economics, Johannes Kepler University Linz, Austria.
- Schneider, Friedrich G., 2007. "Shadow economies and corruption all over the world: what do we really know?," Economics Discussion Papers 2007-9, Kiel Institute for the World Economy (IfW Kiel).
- Vivek H. Dehejia & Philipp Genschel, 1999.
"Tax Competition in the European Union,"
Politics & Society, , vol. 27(3), pages 403-430, September.
- Dehejia, Vivek H. & Genschel, Philipp, 1998. "Tax competition in the European Union," MPIfG Discussion Paper 98/3, Max Planck Institute for the Study of Societies.
- Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June.
- Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
- Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition [‘Do domestic firms benefit from direct foreign investment? Evidence from Venezuela’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 17(35), pages 449-495.
- Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Peter Egger & Horst Raff, 2015.
"Tax rate and tax base competition for foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 777-810, October.
- Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," CESifo Working Paper Series 3596, CESifo.
- Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
- Pantelis Kammas, 2011.
"Strategic fiscal interaction among OECD countries,"
Public Choice, Springer, vol. 147(3), pages 459-480, June.
- Kammas, Pantelis, 2009. "Strategic fiscal interaction among OECD countries," MPRA Paper 15841, University Library of Munich, Germany.
- Pantelis Kammas, 2009. "Strategic fiscal interaction among OECD countries," EERI Research Paper Series EERI_RP_2009_11, Economics and Econometrics Research Institute (EERI), Brussels.
- 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.
- Hans Pitlik, 2005. "Folgt die Steuerpolitik in der EU der Logik des Steuerwettbewerbs," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 256/2005, Department of Economics, University of Hohenheim, Germany.
- Wildasin, David E., 2011.
"Fiscal competition for imperfectly-mobile labor and capital: A comparative dynamic analysis,"
Journal of Public Economics, Elsevier, vol. 95(11), pages 1312-1321.
- David E. Wildasin, 2009. "Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis," CESifo Working Paper Series 2808, CESifo.
- Wildasin, David, 2009. "Fiscal Competition for Imperfectly-Mobile Labor and Capital: A Comparative Dynamic Analysis," IZA Discussion Papers 4463, Institute of Labor Economics (IZA).
- Kai Konrad, 2008.
"Mobile tax base as a global common,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 395-414, August.
- Kai A. Konrad, 2007. "Mobile Tax Base as a Global Common," CESifo Working Paper Series 2144, CESifo.
- Konrad, Kai A., 2008. "Mobile tax base as a global common," Munich Reprints in Economics 22088, University of Munich, Department of Economics.
- Janeba, Eckhard & Schjelderup, Guttorm, 2023.
"The global minimum tax raises more revenues than you think, or much less,"
Journal of International Economics, Elsevier, vol. 145(C).
- Janeba, Eckhard & Schjelderup, Guttorm, 2022. "The global minimum tax raises more revenues than you think, or much less," Discussion Papers 2022/6, Norwegian School of Economics, Department of Business and Management Science, revised 22 Feb 2023.
- Eckhard Janeba & Guttorm Schjelderup, 2023. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 10318, CESifo.
- Eckhard Janeba & Guttorm Schjelderup, 2022. "The Global Minimum Tax Raises More Revenues than You Think, or Much Less," CESifo Working Paper Series 9623, CESifo.
- Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- Yu-Bong Lai, 2014. "Asymmetric tax competition in the presence of lobbying," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 66-86, February.
- Adam, Antonis & Kammas, Pantelis & Lagou, Athina, 2013.
"The effect of globalization on capital taxation: What have we learned after 20years of empirical studies?,"
Journal of Macroeconomics, Elsevier, vol. 35(C), pages 199-209.
- Adam, Antonis & Kammas, Pantelis & Lagou, Athina, 2011. "The effect of globalization on capital taxation: What have we learned after 20 years of empirical studies?," MPRA Paper 33382, University Library of Munich, Germany.
- 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.
- George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
- 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.
- Hannes Winner, 2012. "Fiscal Competition and the Composition of Public Expenditure: An Empirical Study," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(3), September.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Pica Giovanni, 2010.
"Capital Markets Integration and Labor Market Institutions,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 10(1), pages 1-57, March.
- Giovanni Pica, 2005. "Capital Markets Integration and Labor Market Institutions," CSEF Working Papers 144, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 Nov 2007.
- Thiess Buettner & Robert Schwager & Sebastian Hauptmeier, 2011.
"Efficient Revenue Sharing and Upper-Level Governments: Theory and Application to Germany,"
Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 167(4), pages 647-667, December.
- Buettner, Thiess & Hauptmeier, Sebastian & Schwager, Robert, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," ZEW Discussion Papers 06-013, ZEW - Leibniz Centre for European Economic Research.
- Thiess Büttner & Sebastian Hauptmeier & Robert Schwager, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," CESifo Working Paper Series 1656, CESifo.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011.
"Heterogeneous firms, 'profit shifting' FDI and international tax competition,"
Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
- Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers ECO2009/15, European University Institute.
- Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, "Profit Shifting" FDI and International Tax Competition," Documents de travail du Centre d'Economie de la Sorbonne 09073, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
- Alexander Klemm & Stefan Parys, 2012.
"Empirical evidence on the effects of tax incentives,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 393-423, June.
- Mr. Alexander D Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 2009/136, International Monetary Fund.
- A. Klemm & S. Van Parys, 2010. "Empirical Evidence on the Effects of Tax Incentives," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/673, Ghent University, Faculty of Economics and Business Administration.
More about this item
Keywords
Taxes; tax policies; tax competition; EU; EU-10;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:treure:v:16:y:2010:i:1:p:37-54. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.