Partial tax harmonization through infrastructure coordination

Patrícia Sanz Córdoba and Bernd Theilen ()

Working Papers from Universitat Rovira i Virgili, Department of Economics

Abstract: In this article we analyze the role that infrastructure coordination plays to in achieving partial tax harmonization in a coalition of asymmetric jurisdictions. We find that infrastructure coordination with di¤erent investment levels can facilitate partial tax harmonization between asymmetric jurisdictions when asymmetries are not too large. Furthermore, agreeing on a common investment level can be even more e¤ective in facilitating partial tax harmonization between asymmetric jurisdictions. Our results explain the harmonization of corporate tax rates observed in the EU between 1995 and 2006 where there was simultaneous convergence of public infrastructure investments facilitated via EU structural funds. Keywords: Partial Tax Harmonization; Infrastructure Coordination JEL Classification Numbers: F15, F38, H20, H87

Keywords: Integració econòmica; Política fiscal; Finances internacionals; Impostos; 336 - Finances. Banca. Moneda. Borsa (search for similar items in EconPapers)
Date: 2016
New Economics Papers: this item is included in nep-acc, nep-eur, nep-pr~, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://hdl.handle.net/2072/261535

Related works:
Journal Article: PARTIAL TAX HARMONIZATION THROUGH INFRASTRUCTURE COORDINATION (2018)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:urv:wpaper:2072/261535

Access Statistics for this paper

More papers in Working Papers from Universitat Rovira i Virgili, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ariadna Casals ().