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Year 2014 x
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Access_open The Economics and Empirics of Tax Competition: A Survey and Lessons for the EU

Journal Erasmus Law Review, Issue 1 2014
Keywords tax competition, tax coordination, European Union, fiscal federalism
Authors Thushyanthan Baskaran Ph.D. and Mariana Lopes da Fonseca
AbstractAuthor's information

    We survey the theoretical and empirical literature on local and international tax competition in Economics. On the basis of this survey, we discuss whether EU countries should harmonise tax policies to prevent a race to the bottom. Much of the evidence suggests that tax competition does not lead to significant reductions in tax revenues. Therefore, we conclude that tax coordination is in all likelihood unnecessary to prevent inefficiently low levels of taxation in the EU. But since the evidence against the adverse effects of tax competition is not unambiguous, we also discuss whether intergovernmental transfers might be a less invasive means than outright tax harmonisation to prevent a race to the bottom.


Thushyanthan Baskaran Ph.D.
University of Goettingen, Germany.

Mariana Lopes da Fonseca
University of Goettingen, Germany.

Saskia Bonjour
Saskia Bonjour is onderzoeker aan het Instituut voor Geschiedenis van de Universiteit Leiden. Haar onderzoek richt zich op migratiebeleid in Nederland en Europa, met bijzondere aandacht voor gezinsmigratiebeleid, inburgeringsbeleid, europeanisering, en gender.

Maarten Vink
Maarten Vink is universitair hoofddocent Politieke Wetenschap aan de Universiteit Maastricht, waar hij het Maastricht Center for Citizenship, Migration and Development (MACIMIDE) coördineert. Hij is tevens deeltijd hoogleraar aan het Robert Schuman Centre for Advanced Studies van het European University Institute, waar hij het European Union Democracy Observatory on Citizenship (EUDO CITIZENSHIP) coördineert. Zijn onderzoek richt zich op politiek sociologische vraagstukken rond immigratie en burgerschap in vergelijkend perspectief.
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