This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …

The Everything But Arms agreement, introduced by the EU in 2001, eliminated duties on most imports from the least … countries to the EU. Using a panel of sector-level data across countries, our estimates suggest that, contrary to expectations …, the agreement may have increased the skill-content of these exports, benefitting the lowest-skilled EU workers at the …