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...

Command and control instruments (e.g. standards, permits and licenses) have not been very successful in reducing environmental problems in the past. They should be replaced by market-oriented instruments, such as a system of environmental taxes and charges. Such a system would provide incentives...

In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...

The paper analyzes under which conditions a partial tax cooperation will be welfare enhancing within the cooperating regions. Starting from the standard symmetric tax competition model, subgroups of regions can form tax cooperations and thereby increase their relevant market share. As the...

An agreement about a lower bound for admissible tax rates can reduce the equilibrium tax rate (and thus welfare) in tax competition among fully symmetric countries. This is shown in an infinitely repeated game where the stage game describes the standard tax competition model with source-based...

In this paper, we analyse tax harmonisation in the framework of two asymmetric countries, differing with respect to their capital-labour endowments. In the first part, we analyse how national fiscal policies are decided when countries play a non-cooperative game. At the Nash equilibrium,...