Is corporate tax competition a threat to democracy in the EU? The answer depends crucially on a positive analysis of the effects of tax competition on national policy autonomy. Most analyses focus on direct effects on corporate tax rates and revenues. We contend that this focus is too narrow. It...

Does globalization undermine the fiscal basis of the welfare state? The conventional wisdom believes so: open borders invite tax competition, which in turn erodes the revenues from capital taxation. However, there is little evidence to support this view. The data show that revenues from capital...

This study is motivated by frequent calls to harmonize labor standards across countries, which result from the fear that economic integration (and the accompanying liberalization of trade flows) will lead to an erosion of working conditions, as countries deliberately try to reduce labor...