This paper surveys the literature on tax competition, and uses it to analyse current European proposals to harmonise corporate tax rates. It begins, in the course of Section One, by introducing the phenomenon of international tax competition, and illustrates, with the use of secondary research,...

This paper explores the underlying factors which explain the diversity in public opinion of EU citizens on the preferred way of financing pensions and the implications for international policy coordination. We find that preferences are mainly determined by the current pension provision and...

Since ten years, and more so, since September 11, 2001, international organizations such as the IMF, OECD and EU try to combat harmful tax competition, money laundering and terrorist financing. Blacklisting, the naming and shaming of uncooperative countries, was one of the strategies used from...

To compete for criminal money by means of low bank secrecy seems a tempting strategy for countries in order to attract additional funds. We show in a model that this “Seychelles-strategy†can increase national output, in particular if a country takes a (Stackelberg ) leadership in the...

The Biofuels Directive places an onus on EU member states to ensure that biofuels are placed on their markets. This paper investigates the use of CH4-enriched biogas as a fuel. A number of options, which produce CH4-enriched biogas, were analysed from technical, economic and environmental...

The Biofuels Directive places an onus on EU member states to ensure biofuels are available on their markets. This paper investigates the use of ethanol derived from biomass type 1 (residues and wastes) and biomass type 2 (energy crops). The technology involved in generating ethanol from energy...

Little is known about how competition affects child care centers’ quality. This paper examines the impact of competition on the quality of Dutch child care centers. The results show that high density of child care centers in an area improves scores in quality assessment measures. The...