Does europeanization lead to policy convergence? The role of the single market in shaping national tax policies

Journal of European Public Policy

Volumn 17, Issue 7, 2010, Pages 1058-1073

  Kemmerling, Achim ^a  

^a CENTRAL EUROPEAN UNIVERSITY   (Hungary)

Author keywords

Deregulatory competition; European union; International policy convergence; Stochastic convergence; Taxation

Indexed keywords

EID: 77956819424     PISSN: 13501763     EISSN: 14664429     Source Type: Journal    
DOI: 10.1080/13501763.2010.499250     Document Type: Article

References (51)

1. Aujean, M. (2007) ';The future of non-discrimination - direct taxation in Community law', in R.S. Avi-Yonah, J.R. Hines andM. Lang (eds), Comparative Fiscal Federalism, Alphen aan den Rijn: Kluwer Law International, pp. 321-30.
2. Bernard, A.B. and Durlauf, S.N. (1996) 'Interpreting tests of the convergence hypothesis', Journal of Econometrics 71: 161-73.
3. Besley, T. and Case, A. (1995) 'Incumbent behavior: vote-seeking, tax-setting, and yardstick competition', American Economic Review 85(1): 25-45.
4. Cheung, Y.W. and Chinn, M.D. (1996) 'Deterministic, stochastic, and segmented trends in aggregate output: a cross-country analysis', Oxford Economic Papers 48:134-62.
5. Cnossen, S. (1998) 'Global trends and issues in Value Added Taxation', International Tax and Public Finance 5: 399-428.
6. Cnossen, S. (2001) 'Tax policy in the European Union. A review of issues and options', Finanzarchiv 58: 466-558.
7. Cnossen, S. (2007) 'Alcohol taxation and regulation in the European Union', International Tax and Public Finance 14: 699-732.
8. Devereux, M.P., Lockwood, B. and Redoano, M. (2008) 'Do countries compete over corporate tax rates?', Journal of Public Economics 92(5-6): 1210-35.
9. Dolowitz, D. and Marsh, D. (1996) 'Who learns what from whom: a review of the policy transfer literature', Political Studies 44: 343-57.
10. Egger, P., Pfaffermayr, M. and Winner, H. (2005) 'Commodity taxation in a "linear" world: a spatial panel approach', Regional Science and Urban Economics 35: 527-41.
11. Evans, P. and Karras, G. (1996) 'Convergence revisited', Journal of Monetary Economics 37: 249-65.
12. Evers, M., De Mooij, R.A. and Vollebergh, H.R.J. (2004) 'Tax competition under minimum rates: the case of European diesel taxation', CESifo working paper 1221.
13. Faas, T. and Schoen, H. (2009) 'Mehrwertsteuer und Staatsverschuldung: Lassen sich die Einstellungen der Bevölkerung durch Framing verschieben?' in T. Faas, K. Arzheimer and S. Roßteutscher (eds), Politische Informationen: Wahrnehmung, Verarbeitung, Wirkung, Wiesbaden: VS Verlag
14. Ganghof, S. (2000) ';Adjusting national tax policy to economic internationalization. Strategies and outcomes', in F.W. Scharpf and V.A. Schmidt (eds), Welfare and Work in the Open Economy, Oxford: Oxford University Press, pp. 597-645.
15. Ganghof, S. (2006) The Politics of Income Taxation. A Comparative Analysis, Colchester: ECPR.
16. Genschel, P. (2002) Steuerharmonisierung und Steuerwettbewerb in der Europäischen Union, Frankfurt a.M.: Campus.
17. Genschel, P., Kemmerling, A. and Seils, E. (Forthcoming) ';Speeding up, down the hill:how the EU shapes corporate tax competition in the single market', Journal of Common Market Studies.
18. Genschel, P. and Jachtenfuchs, M. (2009) 'The fiscal anatomy of a regulatory polity: tax policy and multilevel governance in the EU', Hertie School of Governance working papers 43/2009.
19. Graetz, M.J. and Warren, A.C. (2007) ';Income tax discrimination and the political and economic integration of Europe', in R.S. Avi-Yonah, J.R. Hines and M. Lang (eds), Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court's Tax Jurisprudence, Alphen aan den Rijn: Kluwer Law International, pp. 263-320.
20. Holzinger, K. (2005) 'Tax competition and tax co-operation in the EU: the case of savings taxation', Rationality and Society 17: 475-510.
21. Holzinger, K. and Knill, C. (2005) 'Causes and conditions of cross-national policy convergence', Journal of European Public Policy 12(5): 775-96.
22. Im, K.S., Pesaran, M.H. and Shin, Y. (2003) 'Testing for unit roots in heterogeneous panels', Journal of Econometrics 115(1): 53-74.
23. Kanbur, R. and Keen, M. (2001) 'Jeux sans frontières: tax competition and tax coordination when countries differ in size', American Economic Review (September), 877-92.
24. Kato, J. (2003) Regressive Taxation and the Welfare State. Path Dependence and Policy Diffusion, Cambridge: Cambridge University Press.
25. Kemmerling, A. (2008) 'The weights you choose, the odds you get: using different spatial weights', Concepts & Methods 4(2): 10-13.
26. Kemmerling, A. (2009) Taxing the Working Poor. The Political Origins and Economic Consequences of Taxing Low Wages, Cheltenham: Edward Elgar.
27. Kemmerling, A. and Seils, E. (2009) 'The regulation of redistribution: managing conflict in corporate tax competition', West European Politics 32(4): 756-73.
28. Lockwood, B. and Migali, G. (2008) 'Did the single market cause competition in excise taxes? Evidence from EU countries', Warwick Economic Research Papers, 847.
29. Loretz, S. (2008) 'Corporate taxation in the OECD in a wider context', Oxford Review of Economic Policy 24(4): 639-60.
30. Majone, G. (2005) Dilemmas of European Integration: The Ambiguities and Pitfalls of Integration By Stealth, Oxford: Oxford University Press.
31. Meseguer, C. (2005) 'Policy learning, policy diffusion, and the making of a new order', The Annals of the American Academy 598: 67-82.
32. Messere, K. (1993) Tax Policy in OECD Countries. Choices and Conflicts, Amsterdam:IBFD.
33. Moravcsik, A. (2002) 'In defence of the "democratic deficit": reassessing legitimacy in the European Union', Journal of Common Market Studies 40(4): 603-24.
34. OECD (2009) Revenue Statistics 2009, Paris: OECD. Perron, P. and Vogelsang, T.J. (1992) 'Nonstationarity and level shifts with an application to purchasing power parity', Journal of Business & Economic Statistics 10(3):301-20.
35. Plümper, T. and Schneider, C. (2009) 'The computation of convergence, or: how to chase a black cat in a dark room', Journal of European Public Policy 16(7): 990-1011.
36. Puchala, D.J. (1984) Fiscal Harmonization in the European Communities. National Politics and International Cooperation, London: Pinter.
37. Quah, D.T. (1996) 'Empirics for economic growth and convergence', European Economic Review 40(6): 1353-75.
38. Radaelli, C.M. (2000) 'Policy transfer in the European Union: institutional isomorphism as a source of legitimacy', Governance - an International Journal of Policy and Administration 13(1): 25-43.
39. Radaelli, C.M. and Kraemer, U.S. (2008) 'Governance arenas in EU direct tax policy', Journal of Common Market Studies 46(2): 315-36.
40. Ruding Report (1992) Report of the Committee of Independent Experts on Company Taxation, Luxembourg: Office for Official Publications of the EC.
41. Sala-i-Martin, X.X. (1996) 'Regional cohesion: evidence and theories of regional growth and convergence', European Economic Review 40(6): 1325-52.
42. Schratzenstaller, M. (2003) 'Dualisierung von Einkommensteuersystemen - Stand und Perspektiven im internationalen Vergleich', DIW Vierteljahreshefte zur Wirtschaftsforschung 72(4): 535-50.
43. Simmons, B.A., Dobbin, F. and Garrett, G. (2006) 'Introduction: the international diffusion of liberalism', International Organization 60(4): 781-810.
44. Sinn, H.-W. (2001) 'Social dumping in the transformation process', NBER working paper 8364.
45. Slemrod, J. (2004) 'Are corporate tax rates, or countries, converging?', Journal of Public Economics 88(6): 1169-86.
46. Steinmo, S. (1993) Taxation and Democracy. Swedish, British and American Approaches to Financing the Modern State, New Haven, CT, and London: Yale University Press.
47. Swank, D. (2006) 'Tax policy in an era of internationalization: explaining the spread of neoliberalism', International Organization 60(4): 847-82.
48. Swank, D. and Steinmo, S. (2002) 'The new political economy of taxation in advanced capitalist democracies', American Journal of Political Science 46(3): 642-55.
49. Terra, B. and Wattel, P. (2005) European Tax Law, London: Kluwer Law International.
50. Verdier, D. and Breen, R. (2001) 'Europeanization and globalization. Politics against markets in the European Union', Comparative Political Studies 34(3): 227-62.
51. Volden, C., Ting, M.M. and Carpenter, D.P. (2008) 'A formal model of learning and policy diffusion', American Political Science Review 102(3): 319-32.