EconStor >
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim >
ZEW Discussion Papers >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/27591
  

Full metadata record

DC FieldValueLanguage
dc.contributor.authorOsterloh, Steffenen_US
dc.contributor.authorHeinemann, Friedrichen_US
dc.date.accessioned2009-08-12T07:26:09Z-
dc.date.available2009-08-12T07:26:09Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/27591-
dc.description.abstractSetting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results confirm that the politicians' ideology as well as individual characteristics such as educational background exert a major in uence. Moreover, several predictions regarding national interests are derived from various standard tax competition models. These hypotheses are partly supported by the data; in particular, different national preferences for social equality shape the support. A comparison with survey results from the German Bundestag reveals that German politicians on the national level do not show different preferences towards tax rate harmonization.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheimen_US
dc.relation.ispartofseriesZEW Discussion Papers 08-108en_US
dc.subject.jelH25en_US
dc.subject.jelH87en_US
dc.subject.jelD78en_US
dc.subject.ddc330en_US
dc.subject.keywordcompany taxationen_US
dc.subject.keywordtax harmonizationen_US
dc.subject.keywordpolitical economyen_US
dc.subject.keywordEuropean Parliamenten_US
dc.subject.stwKörperschaftsteueren_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwEU-Steuerrechten_US
dc.subject.stwSteuerharmonisierungen_US
dc.subject.stwPublic Choiceen_US
dc.subject.stwEU-Staatenen_US
dc.subject.stwDeutschlanden_US
dc.titleThe Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn589789716en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:7498-
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

Files in This Item:
File Description SizeFormat
dp08108.pdf345.1 kBAdobe PDF
No. of Downloads: Counter Stats
Show simple item record
Download bibliographical data as: BibTeX

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.