Denmark is a welfare state whose income tax burden is larger than the total tax burden of the United States or Japan. Given recent political science accounts of the links between tax mixes and the welfare state, Denmark seems to be a puzzling anomaly. These accounts see income taxation as...

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 and revenues. We contend that this focus is too narrow. It...

Competitive pressure on some capital income tax rates reinforces a generic quadrilemma or a four-way tradeoff in domestic income taxation. To maintain competitiveness, governments have to cut some tax rates on capital income down to international standards. If these cuts lead to a de-alignment...

Competitive pressures in corporate and personal income taxation have increased the marginal economic and political costs of taxation during the last 25 years. This contributed to the fact that since the mid-1980s, capital income and total tax revenues as well as public expenditures (all as...

Competitive pressure on some capital income tax rates reinforces a generic quadrilemma or a four-way tradeoff in domestic income taxation. To maintain competitiveness, governments have to cut some tax rates on capital income down to international standards. If these cuts lead to a de-alignment...

Competitive pressures in corporate and personal income taxation have increased the marginal economic and political costs of taxation during the last 25 years. This contributed to the fact that since the mid-1980s, capital income and total tax revenues as well as public expenditures (all as...