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https://hdl.handle.net/10419/27591
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Osterloh, Steffen | en |
dc.contributor.author | Heinemann, Friedrich | en |
dc.date.accessioned | 2009-08-12T07:26:09Z | - |
dc.date.available | 2009-08-12T07:26:09Z | - |
dc.date.issued | 2008 | - |
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 |
dc.language.iso | eng | en |
dc.publisher | |aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheim | en |
dc.relation.ispartofseries | |aZEW Discussion Papers |x08-108 | en |
dc.subject.jel | H25 | en |
dc.subject.jel | H87 | en |
dc.subject.jel | D78 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | company taxation | en |
dc.subject.keyword | tax harmonization | en |
dc.subject.keyword | political economy | en |
dc.subject.keyword | European Parliament | en |
dc.subject.stw | Körperschaftsteuer | en |
dc.subject.stw | Unternehmensbesteuerung | en |
dc.subject.stw | EU-Steuerrecht | en |
dc.subject.stw | Steuerharmonisierung | en |
dc.subject.stw | Public Choice | en |
dc.subject.stw | EU-Staaten | en |
dc.subject.stw | Deutschland | en |
dc.title | The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates? | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 589789716 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:zewdip:7498 | en |
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