Ganghof, Steffen; Genschel, Philipp - Max-Planck-Institut für Gesellschaftsforschung, … - 2007
important indirect effects on the progressivity and revenue-raising potential of personal income taxation. We elaborate on these …Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of … the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates …