The regulation of redistribution: Managing conflict in corporate tax competition

West European Politics

Volumn 32, Issue 4, 2009, Pages 756-773

  Kemmerling, Achim ^a   Seils, Eric ^b  

^a JACOBS UNIVERSITY BREMEN   (Germany)

^b HANS BÖCKLER FOUNDATION   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

COMPETITION POLICY; CONFLICT MANAGEMENT; ECONOMIC STRUCTURE; EUROPEAN UNION; FINANCIAL SYSTEM; REGULATORY FRAMEWORK; TAX SYSTEM;

EURASIA; EUROPE;

EID: 70449498847     PISSN: 01402382     EISSN: 17439655     Source Type: Journal    
DOI: 10.1080/01402380902945433     Document Type: Article

References (48)

1. Baker & McKenzie (1999). Survey of the Effective Tax Burden in the European Union. Amsterdam: Ministerie van Financien.
2. Baldwin, R.E., J.F. Francois, and R. Portes (1997). 'The Costs and Benefits of Eastern Enlargement: The Impact on the EU and Central Europe', Economic Policy, 12:24, 125-76.
3. BMF (2007). Einheitliche Bemessungsgrundlage der Körperschaftsteuer in der Europäischen Union. Berlin: Bundesministerium der Finanzen.
4. Bucovetsky, S. (1991). 'Asymmetric Tax Competition', Journal of Urban Economics, 30:2, 167-81.
5. Cattoir, P. (2006). A History of the 'Tax Package'. The Principles and Issues Underlying the Community Approach, Taxation Papers No. 10. Brussels: European Commission, available at http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_10_history_en.pdf (accessed 25 November 2008).
6. Dehejia, V.H., and P. Genschel (1999). 'Tax Competition in the European Union', Politics and Society, 27:3, 403-30.
7. Devereux, M.P., R. Griffith, and A. Klemm (2002). 'Corporate Income Tax Reforms and International Tax Competition', Economic Policy, 17:35, 451-95.
8. European Commission (1967). 'Program for the Harmonisation of Direct Taxes. Communication by the Commission', Bulletin of the EC, 8, 6-22.
9. European Commission (1996). Taxation in the European Union. Brussels: European Commission (SEC(96)487final).
10. European Commission (2003). Final Negative State Aid Decisions on Special Tax Schemes in Belgium, the Netherlands and Ireland. Brussels: European Commission (IP/03/242).
11. European Commission (2006a). State Aid: Commission Demands Repeal of Luxembourg's Preferential Tax Regime for Financial Holdings. Brussels: European Commission (IP/06/ 1021).
12. European Commission (2006b). State Aid: Commission Opens Formal Investigation Into Luxembourg's 1929 Tax-Exempt Holdings. Brussels: European Commission (IP/06/32).
13. European Commission (2006c). State Aid: Commission Requests Phasing Out of Distortive Tax Regimes in Malta. Brussels: European Commission (IP/06/363).
14. European Commission Directorate-General Taxation and Customs Union (2007). Taxation Trends in the European Union. Luxembourg: European Commission.
15. European Union (1998a). 'Commission Notice on the Application of the State Aid Rules to Measures Relating to Direct Business Taxation', Official Journal of the European Communities, C 384:0003-9.
16. European Union (1998b). 'Conclusions of the ECOFIN Council Meeting on 1 December 1997 Concerning Taxation Policy', Official Journal of the European Communities, 98/C 2/01:C2/ 1-C2.
17. Ganghof, S. (2000). 'Adjusting National Tax Policy to Economic Internationalization', in F.W. Scharpf and V. Schmidt (eds.), Welfare and Work in the Open Economy. Diverse Responses to Common Challenges. Oxford: Oxford University Press, 597-645.
18. Ganghof, S. (2005). 'Konditionale Konvergenz: Ideen, Institutionen und Standortwettbewerb in der Steuerpolitik von EU- und OECD-Ländern', Zeitschrift für internationale Beziehungen, 12:1, 1-34.
19. Ganghof, S., and P. Genschel (2008). 'Taxation and Democracy in the EU', Journal of European Public Policy, 15:1, 58-77.
20. Genschel, P. (2002). Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union. Frankfurt: Campus.
21. Genschel, P., A. Kemmerling, and E. Seils (2008). Speeding Up, Down the Hill: How the EU Shapes Corporate Tax Competition in the Single Market. TranStateWorking Paper 078/2008. Bremen: University of Bremen.
22. Hamaekers, H. (2003). 'Taxation Trends in Europe', Asia-Pacific Bulletin, 9:2, 42-50.
23. Haufler, A., and S. Bucovetsky (2006). Preferential Tax Regimes With Asymmetric Countries. Munich Economics Discussion Paper, 2006:30, available at http://epub.ub.uni-muenchen.de/1209/1/preference.pdf (accessed 25 November 2008).
24. Holzinger, K., and C. Knill (2005). 'Causes and Conditions of Cross-national Policy Convergence', Journal of European Public Policy, 12:5, 775-96.
25. House of Lords (1999). Taxes in the EU: Can Co-operation and Competition Co-exist? London: Select Committee on European Communities, available at http://www.publications.parliament.uk/pa/ld199899/ldselect/ldeucom/92/9202.htm (accessed 25 November 2008).
26. Janeba, E., and M. Smart (2003). 'Is Targeted Tax Competition Less Harmful than its Remedies?', International Tax and Public Finance, 10:3, 259-80.
27. Kanbur, R., and M. Keen (2001). 'Jeux Sans Frontières: Tax Competition and Tax Coordination When Countries Differ in Size', American Economic Review, 91:4, 877-92.
28. Keen, M. (2001). 'Preferential Regimes Can Make Tax Competition Less Harmful', National Tax Journal, 54:4, 757-62.
29. Kiekebeld, B.J. (2004). Harmful Tax Competition in the European Union: Code of Conduct, Countermeasures and EU Law. Amsterdam: Kluwer.
30. Majone, G. (2005). Dilemmas of European Integration: The Ambiguities and Pitfalls of Integration by Stealth. Oxford: Oxford University Press.
31. Moravcsik, A. (2005). 'The European Constitutional Compromise and the Neofunctionalist Legacy', Journal of European Public Policy, 12:2, 349-86.
32. Mors, M. (2006). Der Steuerwettbewerb in der EU: Erfahrungen mit dem Verhaltenskodex zur Unternehmensbesteuerung. Berlin: Friedrich-Ebert-Stiftung,
33. Neumark Bericht (1962). Bericht des Steuer- und Finanzausschusses. Brussels: Europäische Kommission.
34. OECD (1998). Harmful Tax Competition. An Emerging Global Issue. Paris: OECD.
35. OECD (2006). The OECD's Project on Harmful Tax Practices: 2006 Update on Progress in Member Countries. Paris: Centre for Tax Policy and Administration.
36. Primarolo Group (2000). Code of Conduct (Business Taxation). Brüssel: ECOFIN Council, available at http://ec.europa.eu/taxation_customs/resources/documents/primarolo_en.pdf (accessed 25 November 2008).
37. Radaelli, C.M. (1995). 'The Role of Knowledge in the Policy Process', Journal of European Public Policy, 2:2, 159-83.
38. Radaelli, C.M. (2003). 'The Code of Conduct against Harmful Tax Competition: Open Method of Coordination in Disguise?', Public Administration, 81:3, 513-31.
39. Rixen, T., and S. Uhl (2007). Europeanizing Corporate Taxation. Regaining National Tax Policy Autonomy. Berlin: Friedrich-Ebert-Stiftung, available at http://library.fes.de/pdf-files/id/04760.pdf (accessed 25 November 2008).
40. Ruding Report (1992). Report of the Committee of Independent Experts on Company Taxation. Luxembourg: Office for Official Publications of the European Communities.
41. Scharpf, F.W. (1997). Games Real Actors Play. Actor-Centered Institutionalism in Policy Research. Boulder, CO: Westview Press.
42. Scharpf, F.W. (1999). Governing in Europe: Effective and Democratic? Oxford: Oxford University Press.
43. Sinn, H.-W. (1997). 'The Selection Principle and Market Failure in Systems Competition', Journal of Public Economics, 66:2, 247-74.
44. Slemrod, J. (2004). 'Are Corporate Tax Rates, or Countries, Converging?', Journal of Public Economics, 88:6, 1169-86.
45. Terra, B., and P. Wattel (2005). European Tax Law. London: Kluwer Law International.
46. Weichenrieder, A.J. (2005). (Why) Do We Need Corporate Taxation? CESIfo Working Paper No. 1495. Munich: CESIfo.
47. Wilson, J.D. (1986). 'A Theory of Interregional Tax Competition', Journal of Urban Economics, 19:3, 296-315.
48. Zodrow, G.R., and P. Mieszkowski (1986). 'Pigou, Tiebout, Property Taxation, and the Underprovision of Public Goods', Journal of Urban Economics, 19:3, 356-70.