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Christian Keuschnigg, Simon Loretz, Hannes Winner
Tax Competition and Tax Coordination
in: Harald Badinger, Volker Nitsch (Hrsg.), Routledge Handbook of the Economics of European Integration
This survey summarises the state and development of European tax policy, in particular discussing the harmonisation progress in direct as well as indirect taxes. Based on an overview 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 harmonisation.
JEL-Codes:H87, H77
Keywords:European economic, Tax competition, tax coordination
Forschungsbereich:Makroökonomie und europäische Wirtschaftspolitik – Strukturwandel und Regionalentwicklung