Genschel, Philipp; Kemmerling, Achim; Seils, Eric - Zentrum für Sozialpolitik, Universität Bremen - 2008
We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration … number and heterogeneity of states involved in intra-EU tax competition, 3) tax coordination, by restricting the range of … defences against tax competition (judicialization). As a consequence, tax competition is significantly stronger in the EU, and …