The Library
Tax competition among European countries. Does the EU matter?
Tools
Redoano, Michela (2014) Tax competition among European countries. Does the EU matter? European Journal of Political Economy, Volume 34 . pp. 353-371. doi:10.1016/j.ejpoleco.2014.02.006 ISSN 0176-2680.
Research output not available from this repository.
Request-a-Copy directly from author or use local Library Get it For Me service.
Official URL: http://dx.doi.org/10.1016/j.ejpoleco.2014.02.006
Abstract
This paper provides a simple theoretical model of capital tax competition between countries that differ 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 find that joining the Union lowers the intercept and that all countries react more to member countries than they do to non-members. These predictions are largely confirmed using a panel data set of statutory corporate tax rates on Western European countries.
Item Type: | Journal Article | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Divisions: | Faculty of Social Sciences > Economics | ||||||||||
Journal or Publication Title: | European Journal of Political Economy | ||||||||||
Publisher: | Elsevier BV | ||||||||||
ISSN: | 0176-2680 | ||||||||||
Official Date: | June 2014 | ||||||||||
Dates: |
|
||||||||||
Volume: | Volume 34 | ||||||||||
Page Range: | pp. 353-371 | ||||||||||
DOI: | 10.1016/j.ejpoleco.2014.02.006 | ||||||||||
Status: | Peer Reviewed | ||||||||||
Publication Status: | Published | ||||||||||
Access rights to Published version: | Restricted or Subscription Access |
Request changes or add full text files to a record
Repository staff actions (login required)
View Item |