Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/27591 
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dc.contributor.authorOsterloh, Steffenen
dc.contributor.authorHeinemann, Friedrichen
dc.date.accessioned2009-08-12T07:26:09Z-
dc.date.available2009-08-12T07:26:09Z-
dc.date.issued2008-
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
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x08-108en
dc.subject.jelH25en
dc.subject.jelH87en
dc.subject.jelD78en
dc.subject.ddc330en
dc.subject.keywordcompany taxationen
dc.subject.keywordtax harmonizationen
dc.subject.keywordpolitical economyen
dc.subject.keywordEuropean Parliamenten
dc.subject.stwKörperschaftsteueren
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwEU-Steuerrechten
dc.subject.stwSteuerharmonisierungen
dc.subject.stwPublic Choiceen
dc.subject.stwEU-Staatenen
dc.subject.stwDeutschlanden
dc.titleThe Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?-
dc.typeWorking Paperen
dc.identifier.ppn589789716en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:7498en

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