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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/10003793773
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Within the economic profession, it is a widely held view that the fiscal criteria of the Maastricht treaty are arbitrary numbers without economic foundation. Much of this criticism seems to overlook an important aspect - the strategic dimension of the criteria. This paper focuses on one...
Persistent link: https://www.econbiz.de/10011441024
Währungsunion. Hintergrund für diese Erweiterung ist das in Deutschland, aber auch in manchen anderen EU-Staaten, zu beobachtende …
Persistent link: https://www.econbiz.de/10011441036
Are the characteristics of the exchange rate regime relevant for the degree of fiscal discipline? What are the conclusions for fiscal behavior in Europe after the transition to EMU? These are the central questions that are analyzed in this paper from a theoretical point of view. After a general...
Persistent link: https://www.econbiz.de/10011441669
Capital mobility is helpful to cope with the loss of adjustment instruments in EMU. High capital mobility in the sense of Feldstein and Horioka (FH) can limit the negative consequences of shocks affecting the saving capacity of an economy in the Eurozone. It is the aim of this paper to assess...
Persistent link: https://www.econbiz.de/10011442627
A rational financial constitution of the EU should be able to fulfil redistributive objectives at minimum costs. The … and the pressure will increase to open new financial sources for the EU in form of a competence to issue debt and to …
Persistent link: https://www.econbiz.de/10011443326
The paper applies standard public choice reasoning to the negotiations on EU enlargement and the Treaty of Nice. The … present EU countries are respected. Decisive actors in the West are the members of the European Parliament, individuals in … post-entry position of new members. The Intergovernmental Conference is reinterpreted as an opportunity of EU-15 actors to …
Persistent link: https://www.econbiz.de/10011444905