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Weitere%20Publikationen:%20Hannes%20Winner (29 hits)

Journal of Public Economics, 2015, pp.70-82,
Online since: 29.04.2015 15:14
Journal of Sports Economics, 2015, (1), pp.59-85,
Online since: 29.04.2015 15:29
Christian Keuschnigg, Simon Loretz, Hannes Winner
in: Routledge Handbook of the Economics of European Integration
Book chapters, contributions to collected volumes, Taylor & Francis, London–New York, 2015, pp.295-311,
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.
Journal of Economics and Statistics, 2013, (2), pp.188-205,
Online since: 28.04.2015 15:11
International Review of Law and Economics, 2012, (1), pp.119-128,
Online since: 15.10.2015 15:30
Ecological Economics, 2011, (4), pp.759-770,
Online since: 16.10.2015 16:14