{"id":50981,"date":"2023-12-01T17:32:08","date_gmt":"2023-12-01T16:32:08","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/tax-competition-and-tax-coordination\/"},"modified":"2024-04-19T19:07:55","modified_gmt":"2024-04-19T17:07:55","slug":"tax-competition-and-tax-coordination","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/50981\/","title":{"rendered":"Tax Competition and Tax Coordination"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-50981","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"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.","onlinedate":"2015-01-01 00:00:00","lang":"English","publication_series":"","publication_date":"20150101","publication_date_year":"2015","publication_date_full":false,"publication_num_pages":"","keywords":"[\"European economic\",\"Tax competition\",\"tax coordination\"]","jelcodes":"[\"H87\",\"H77\"]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/www.routledge.com\/Routledge-Handbook-of-the-Economics-of-European-Integration\/Badinger-Nitsch\/p\/book\/9780415747707","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"295-311","monthly_report_pages_sort":"295","issue":"","journal":"","publisher":"Taylor & Francis","invisible":false,"external":true,"embargo_date":null,"types":[104524],"research_groups":[3481,3500],"collaboration":"","persons":[11623,3859,4973],"persons_data":"[{\"personId\":11623,\"personName\":\"Christian Keuschnigg\",\"organisationNames\":[]},{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]},{\"personId\":4973,\"personName\":\"Hannes Winner\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"Routledge Handbook of the Economics of European Integration","host_publication_subtitle":"","place_of_publication":"London\u2013New York","host_publication_editors":"[\"Harald Badinger\",\"Volker Nitsch\"]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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