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The Political Economy of Corporate Tax Harmonization - Why Do European Politicians (Dis)Like Minimum Tax Rates?
Osterloh, Steffen; Heinemann, Friedrich - 2009
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/10014211250
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Who's Afraid of an EU Tax and Why? - Revenue System Preferences in the European Parliament
Heinemann, Friedrich - 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/10012724399
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European Monetary Union Reform Preferences of French and German Parliamentarians
Blesse, Sebastian - 2019
We analyze data from an author‐conducted survey of members of the French and German parliaments on European Monetary Union reform preferences. We consider three potential drivers of preferences: nationality, ideology, and personal characteristics. For European Monetary Union policies like...
Persistent link: https://www.econbiz.de/10012900533
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The Impact of Emu on Inflation Expectations
Heinemann, Friedrich; Ullrich, Katrin - 2008
This paper analyses the impact of the monetary regime change from the Bundesbank to the ECB in 1999 on inflation expectations. In the theoretical part, the Barro-Gordon model is used to derive the potential effect of a new central bank on inflation, inflation expectations and forecast errors....
Persistent link: https://www.econbiz.de/10014072389
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The Future of the European Fiscal Union : Survey Results from Members of National Parliaments in France, Italy and Germany
Blesse, Sebastian; Bordignon, Massimo; Boyer, Pierre; … - 2021
of three dimensions on EU and euro area fiscal reform preferences: nationality, political ideology, and populism. We …
Persistent link: https://www.econbiz.de/10013215606