Fiscal policy decision-making : new evidence on its determinants and effects on public opinion

Osterloh, Steffen

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URN: urn:nbn:de:bsz:180-madoc-296201
Document Type: Doctoral dissertation
Year of publication: 2011
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Janeba, Eckhard
Date of oral examination: 25 October 2011
Publication language: English
Institution: School of Law and Economics > VWL, insbes. Finanzwissenschaft u. Wirtschaftspolitik (Janeba)
Subject: 330 Economics
Classification: JEL: D78, H25, H71, H73, F59,
Subject headings (SWD): Steuerpolitik , Steuerwettbewerb , Steuerharmonisierung , Europäische Union , Kohäsionspolitik , Regionalpolitik , Politische Ökonomie , Ideologie
Keywords (English): Company taxation , tax harmonization , political economy , tax competition , political ideology , partisan politics , government interaction , competition , border effects , policy interdependence , vote purchasing , public opinion , European Union
Abstract: This thesis consists of four essays centred around the issue of decision-making in fiscal policy. Chapter 2 studies the preferences of European politicians towards corporate tax harmonisation by means of minimum taxes. Chapter 3 analyses the political determinants of corporate tax setting in Europe over the past 30 years. In Chapter 4, the focus is shifted to the local level and questions related to policy interactions of local governments are studied. In Chapter 5, the political consequences of fiscal policy decisions are disclosed; in particular, the effects of regional policy transfers of the European Union (EU) on the public opinion are studied.

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