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We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...
Persistent link: https://www.econbiz.de/10005103320
We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...
Persistent link: https://www.econbiz.de/10003838087
Tax competition in the European Union is shaped by four partly opposed institutional mechanisms. While market integration and enlargement increase competitive pressure, the tax co-ordination of the Council of Ministers and the tax jurisprudence of the European Court of Justice could potentially...
Persistent link: https://www.econbiz.de/10013048079
This report discusses both the reshaping of certain policy areas and the socio-political repercussions an Eastward enlargement of the euro-zone may have. The focus lies on the potential for social conflict enhanced by the enlargement process and their consequences for national policy-making. The...
Persistent link: https://www.econbiz.de/10002610495
This Regional Input is a supplement to Ezoneplus Working Paper No. 13 on the Social Dimension of the Eastward Enlargement of the Eurozone. Within Ezoneplus the Social Dimension is a hybrid in the sense that it addresses both the reshaping of certain policies and the socio-political repercussions...
Persistent link: https://www.econbiz.de/10002610570
This working paper surveys the relevant literature in both political science and economics to explain why and how the Eastward enlargement of the EU has been agreed upon. The focus lies on delivering a politico-economic account of EUs̕ recent history. The comments stress the role of two...
Persistent link: https://www.econbiz.de/10002510423
Among policy-makers and academics there is a controversial discussion whether the tax mix influences labor market performance in advanced industrialized countries. Many economists argue that the total tax burden rather than the tax-mix matters for aggregate employment, whereas neither the burden...
Persistent link: https://www.econbiz.de/10009428397
This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying...
Persistent link: https://www.econbiz.de/10003829578
Persistent link: https://www.econbiz.de/10003687589