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Does globalization restrict budgetary autonomy? A multidimensional approach
Heinemann, Friedrich - 1999
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 …
Persistent link: https://www.econbiz.de/10010297629
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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/10010299845
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Tax competition and tax structure in open federal economies: evidence from OECD countries with implications for the European Union
Goodspeed, Timothy J. - 1999
Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...
Persistent link: https://www.econbiz.de/10010297637
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The Globalization of Tax Policy: What German Politicians Believe
Heinemann, Friedrich; Janeba, Eckhard - 2007
The process of globalization has an important impact on national tax policies. Most of the literature on taxation of …
Persistent link: https://www.econbiz.de/10010297947
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010322342
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Intellectual property box regimes: Effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010957635
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Does globalization restrict budgetary autonomy? A multidimensional approach
Heinemann, Friedrich - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1999
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 …
Persistent link: https://www.econbiz.de/10005097816
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Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10010298038
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The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?
Osterloh, Steffen; Heinemann, Friedrich - 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/10010298690
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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...
Persistent link: https://www.econbiz.de/10010297677