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Fiscal interactions among European countries : does the EU matter?
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Redoano, Michela (2012) Fiscal interactions among European countries : does the EU matter? Working Paper. Coventry, UK: Department of Economics, University of Warwick. CAGE Online Working Paper Series, Volume 2012 (Number 102).
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Text (Working paper )
WRAP_102.2012_redano.pdf - Published Version Download (1134Kb) | Preview |
Official URL: http://www2.warwick.ac.uk/fac/soc/economics/resear...
Abstract
This paper provides a simple theoretical model of capital tax competition between
countries that di¤er in spatial location, and where cross-border investment
costs are proportional to distance (a gravity model). We model EU membership
as a reduction in ‘distance’ between countries. Precise predictions about reaction
functions’ intercepts and slopes are derived. In particular we …nd that joining the
Union lowers tax reaction function’s intercept and that all countries react more to
member countries than they do to non-members. These predictions are largely con…
rmed using a panel data set of statutory corporate tax rates on Western European
countries.
Item Type: | Working or Discussion Paper (Working Paper) | ||||
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Subjects: | H Social Sciences > HB Economic Theory J Political Science > JC Political theory |
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Divisions: | Faculty of Social Sciences > Economics | ||||
Library of Congress Subject Headings (LCSH): | Corporations -- Taxation -- European Union countries, Competition -- European Union countries, European Union , Economics -- Mathematical models | ||||
Series Name: | CAGE Online Working Paper Series | ||||
Publisher: | Department of Economics, University of Warwick | ||||
Place of Publication: | Coventry, UK | ||||
Official Date: | August 2012 | ||||
Dates: |
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Volume: | Volume 2012 | ||||
Number: | Number 102 | ||||
Number of Pages: | 36 | ||||
Status: | Not Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Open Access (Creative Commons) | ||||
Date of first compliant deposit: | 1 August 2016 | ||||
Date of first compliant Open Access: | 1 August 2016 | ||||
Version or Related Resource: | Redoano, M. (2003). Fiscal interactions among European countries. [Coventry] : University of Warwick, Economics Department. (Warwick economic research papers, no.680). http://wrap.warwick.ac.uk/id/eprint/1510 | ||||
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