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The political cconomy of corporate tax harmonization : why do European politicians (dis)like minimum tax rates?

Osterloh, Steffen (contributor); … - 2008

Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results...

Persistent link: https://www.econbiz.de/10003793773

Partisan politics in corporate tax competition

Osterloh, Steffen; Debus, Marc - 2009

This paper studies the effects of political factors, mainly partisanship, on corporate taxes in the past 30 years – a period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have ideological preferences yields the hypothesis that...

Persistent link: https://www.econbiz.de/10003914213

Can regional transfers buy public support? : Evidence from EU structural policy

Osterloh, Steffen - 2011

is still scarce. In this paper we test this hypothesis for the structural funds of the European Union (EU) by combining … detailed data on regional transfers with public opinion surveys. A positive impact of transfers on public support for the EU …

Persistent link: https://www.econbiz.de/10008901846

Sovereign risk premia : the link between fiscal rules and stability culture

Heinemann, Friedrich; Osterloh, Steffen; Kalb, Alexander - 2013 - This version: March 2013

There is a growing empirical literature studying whether fiscal rules reduce borrowing costs. Nevertheless, it remains an open question whether these rules are effective genuinely or just because they mirror fiscal preferences of politicians and voters. In our analysis of European bond spreads,...

Persistent link: https://www.econbiz.de/10009721879

Who's afraid of an EU tax and why? : revenue system preferences in the European Parliament

Heinemann, Friedrich (contributor); … - 2008

The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast … to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an … autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European …

Persistent link: https://www.econbiz.de/10003721754