The broad literature focussing on the effects of globalization and strategic interactions on corporate tax competition has widely neglected an impact of political factors. In this paper, we analyse the effects of political factors on corporate taxation and in particular the impact of...

On 8-9 March 2018, the European Governance and Politics Programme (EGPP) at the European University Institute's Robert Schuman Centre for Advanced Studies hosted its inaugural conference "2017: Europe's Bumper Year of Elections". The year 2017 saw a wave of key elections all across Europe,...

On 8-9 March 2018, the European Governance and Politics Programme (EGPP) at the European University Institute's Robert Schuman Centre for Advanced Studies hosted its inaugural conference "2017: Europe's Bumper Year of Elections". The year 2017 saw a wave of key elections all across Europe,...

This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...