The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?


Osterloh, Steffen ; Heinemann, Friedrich


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URL: http://ub-madoc.bib.uni-mannheim.de/2185
URN: urn:nbn:de:bsz:180-madoc-21858
Document Type: Working paper
Year of publication: 2008
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H87 H25 D78 ,
Subject headings (SWD): Deutschland , Europäische Union , Körperschaftsteuer , Unternehmungssteuer , Internationales Steuerrecht , Steuerharmonisierung
Keywords (English): company taxation , tax harmonization , political economy , European Parliament
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.
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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Osterloh, Steffen ; Heinemann, Friedrich (2008) The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates? Open Access [Working paper]
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