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Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/27591
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Osterloh, Steffen | | en_US |
| dc.contributor.author | | Heinemann, Friedrich | | en_US |
| dc.date.accessioned | | 2009-08-12T07:26:09Z | | - |
| dc.date.available | | 2009-08-12T07:26:09Z | | - |
| dc.date.issued | | 2008 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/27591 | | - |
| dc.description.abstract | | Setting 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.iso | | eng | | en_US |
| dc.publisher | | Zentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim | | en_US |
| dc.relation.ispartofseries | | ZEW Discussion Papers 08-108 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | H87 | | en_US |
| dc.subject.jel | | D78 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | company taxation | | en_US |
| dc.subject.keyword | | tax harmonization | | en_US |
| dc.subject.keyword | | political economy | | en_US |
| dc.subject.keyword | | European Parliament | | en_US |
| dc.subject.stw | | Körperschaftsteuer | | en_US |
| dc.subject.stw | | Unternehmensbesteuerung | | en_US |
| dc.subject.stw | | EU-Steuerrecht | | en_US |
| dc.subject.stw | | Steuerharmonisierung | | en_US |
| dc.subject.stw | | Public Choice | | en_US |
| dc.subject.stw | | EU-Staaten | | en_US |
| dc.subject.stw | | Deutschland | | en_US |
| dc.title | | The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 589789716 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| dc.identifier.repec | | RePEc:zbw:zewdip:7498 | | - |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des ZEW ZEW Discussion Papers
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