Further publications of the WIFO research staff members

The extensive publication activities of the staff members mirror the close links with the international scientific community.

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Christian Keuschnigg, Simon Loretz, Hannes Winner, Tax Competition and Tax Coordination, in: Routledge Handbook of the Economics of European Integration

Book chapters, contributions to collected volumes, Taylor & Francis, London–New York, 2015, pp.295-311, https://www.routledge.com/Routledge-Handbook-of-the-Economics-of-European-Integration/Badinger-Nitsch/p/book/9780415747707
This survey summarises the state and development of European tax policy, in particular discussing the harmonisation progress in direct as well as indirect taxes. Based on an overview over the theoretical and empirical literature on tax competition, we further ask whether increased tax coordination is necessary to prevent a race to the bottom. We show that theoretical predictions on the outcome of tax competition are ambiguous, and the empirical evidence in this regard is inconclusive as well. This, in turn, gives rise to an only limited scope of stronger tax harmonisation.
Research group:Macroeconomics and European Economic Policy