Tax Competition and Tax Coordination in the European Union: A Survey

Christian Keuschnigg, Simon Loretz and Hannes Winner

No 1427, Economics Working Paper Series from University of St. Gallen, School of Economics and Political Science

Abstract: This survey summarizes the state and development of European tax policy, in particular discussing the harmonization progress in direct as well as indirect taxes. Based on an over-view over the theoretical and empirical literature on tax competition, we further ask whether increased tax coordination is necessary to prevent a race to the bottom. We show that theoretical predictions on the outcome of tax competition are ambiguous, and the empirical evidence in this regard is inconclusive as well. This, in turn, gives rise to an only limited scope of stronger tax harmonization.

Keywords: Tax Competition; tax coordination; European economic integration (search for similar items in EconPapers)
JEL-codes: H77 H87 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2014-08
New Economics Papers: this item is included in nep-acc, nep-eec, nep-eur, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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Related works:
Working Paper: Tax Competition and Tax Coordination in the European Union: A Survey (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:usg:econwp:2014:27

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