period of intensifying competitive pressure in Europe. Extending the Zodrow-Mieszkowski model by decision-makers who have …

Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant … dimensions are included in the analysis: tax structure, expenditure structure, public debt and budget size. Globalization as a … globalization does indeed matter for government budgets. However, substantial room for an individual national policy particularly in …

Europe since 1980, we find evidence suggesting that the position in terms of the tax burden imposed on corporate income …

Corporate tax levels have fallen substantially in Europe during the last decades. A broad literature has identified tax … whether the decline in corporate tax levels in Europe is mainly driven by tax competition between EU member states or by … evidence for tax competition within Europe, whereas there is no robust evidence that European countries compete with countries …

The process of globalization has an important impact on national tax policies. Most of the literature on taxation of …