European Public Finance (ECON-O-403)

Relevant JEL codes for this reading list are:

• H0: General
• H1: Structure and Scope of Government
• H2: Taxation, Subsidies, and Revenue
• H3: Fiscal Policies and Behavior of Economic Agents

Willem Vermeend, Rick van der Ploeg, Jan Willem Timmer (2008). Taxes And The Economy: A Survey on the Impact of Taxes on Growth, Employment, Investment, Consumption and the Environment. Edward Elgar Publishing Ltd.
Richard W. Tresch (2008). Public Sector Economics, Palgrave Macmillan.

EU Budget

1. European Union Public Finance 2008


2. Budget 2009

Evolution of public finances in the Member States
Chapter 1: Taxation and Economic Policy in Vermmend, Van Der Ploeg and Timmmer (2008)

Chapter 2: The Design of Tax Systems in Vermmend, Van Der Ploeg and Timmmer (2008)

• Carone, Giuseppe & Nicodème, Gaëtan & Schmidt, Jan, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," MPRA Paper 3996, University Library of Munich, Germany. [Downloadable!]
• Florian Woehlbier & Marco Fantini & Tatjana Lapunova & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Doris Prammer & Maya Hristova & Milan Pein & Thomas Hemmelgarn & Werner Vanborren & Alessandro , 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
    Other versions:
       Marco Fantini & Konstantin Lozev & Emanuela Tassa & Florian Woehlbier & Stefanie Knoth & Werner Vanborren & Joanna Piotrowska & Beata Heimann & Milan Pein & Katri Kosonen & Monika Wozowczyk & Anne Pat, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
       Florian Woehlbier & Marco Fantini & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Werner Vanborren & Milan Pein & Stefanie Knoth & Federico Martire & Alessandro Lupi & Monika Wozowczyk & John Verr, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
       Marco Fantini & Paolo Acciari & Emanuela Tassa & Florian Woehlbier & Andrea Beltramello & Claes Hallberg & Lena Frej-Ohlsson, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
• Margit Schratzenstaller & Johannes Becker & Clemens Fuest & Christina Elschner & Michael Overesch & Bernd Genser* & Dirk Schindler* & Gaëtan Nicodème**, 2007. "Corporate Taxes in the European Union," Intereconomics: Review of European Economic Policy, Springer, vol. 42(3), pages 116-142, May. [Downloadable!] (restricted)
• Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany. [Downloadable!]
• Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer, vol. 15(6), pages 712-751, December. [Downloadable!] (restricted)

Tax competition in the EU (part I)

• Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany. [Downloadable!]
• Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009. [Downloadable!]
    Other versions:
       Gaëtan J.A. Nicodème, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
       Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
• Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June. [Downloadable!] (restricted)
    Other versions:
       Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete Over Corporate Tax Rates?," The Warwick Economics Research Paper Series (TWERPS) 642, University of Warwick, Department of Economics. [Downloadable!]
       Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
• Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
• Edwards, Jeremy & Keen, Michael, 1996. "Tax competition and Leviathan," European Economic Review, Elsevier, vol. 40(1), pages 113-134, January. [Downloadable!] (restricted)
    Other versions:
       Jeremy Edwards & Michael Keen, 1994. "Tax Competition and Leviathan," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich.
       Jeremy Edwards & Michael Keen, 1994. "Tax competition and leviation," IFS Working Papers W94/07, Institute for Fiscal Studies.
• Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-92, September. [Downloadable!] (restricted)
    Other versions:
       Michael Keen & Ravi Kanbur, 1991. "Jeux sans frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers 819, Queen's University, Department of Economics.
• Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, vol. 88(6), pages 1065-1091, June. [Downloadable!] (restricted)
• Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May. [Downloadable!] (restricted)
• Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer, vol. 10(6), pages 651-71, November. [Downloadable!] (restricted)

Tax competition in the EU (part II)

• Salvador Barrios & Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2009. "International Taxation and Multinational Firm Location Decisions," Taxation Papers 16, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009. [Downloadable!]
    Other versions:
       Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers CEB 08-037.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
       Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers 0825, Oxford University Centre for Business Taxation. [Downloadable!]
       Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "International Taxation and Multinational Firm Location Decisions," CEPR Discussion Papers 7047, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
       Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
• Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June. [Downloadable!] (restricted)
    Other versions:
       Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers W96/14, Institute for Fiscal Studies.
• Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer, vol. 15(4), pages 478-498, August. [Downloadable!] (restricted)
    Other versions:
       Ruud de Mooij & Gaetan Nicodeme, 2007. "Corporate tax policy and incorporation in the EU," Taxation Papers 11, Directorate General Taxation and Customs Union, European Commission, revised Nov 2007. [Downloadable!]
       Ruud A. de Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Papers 97, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
       Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
       Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation. [Downloadable!]
• Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "Capital structure and international debt shifting," Journal of Financial Economics, Elsevier, vol. 88(1), pages 80-118, April. [Downloadable!] (restricted)
    Other versions:
       Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
       Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
       Luc Laeven & Gaetan Nicodeme & Harry Huizinga, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 07/39, International Monetary Fund. [Downloadable!]
• Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July. [Downloadable!] (restricted)
    Other versions:
       Harry Huizinga & Gaetan Nicodeme, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," Public Economics 0310005, EconWPA. [Downloadable!]
       Huizinga, Harry & Nicodeme, Gaetan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
• Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June. [Downloadable!] (restricted)
• Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation. [Downloadable!]
• Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2007. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0707, Oxford University Centre for Business Taxation. [Downloadable!]
• Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, vol. 88(6), pages 1169-1186, June. [Downloadable!] (restricted)
• Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Working Papers 0821, Oxford University Centre for Business Taxation. [Downloadable!]

Tax Policy and the Financial Crisis

• Luc Laeven & Fabian Valencia, 2008. "Systemic Banking Crises: A New Database," IMF Working Papers 08/224, International Monetary Fund. [Downloadable!]
• Poterba, James M, 1984. "Tax Subsidies to Owner-occupied Housing: An Asset-Market Approach," The Quarterly Journal of Economics, MIT Press, vol. 99(4), pages 729-52, November. [Downloadable!] (restricted)
    Other versions:
       James M. Poterba, 1983. "Tax Subsidies to Owner-occupied Housing: An Asset Market Approach," Working papers 339, Massachusetts Institute of Technology (MIT), Department of Economics.
• Paul van den Noord, 2005. "Tax Incentives and House Price Volatility in the Euro Area: Theory and Evidence," Economie Internationale, CEPII research center, issue 1Q, pages 29-45. [Downloadable!]
    Other versions:
       Paul van den Noord, 2003. "Tax Incentives and House Price Volatility in the Euro Area: Theory and Evidence," OECD Economics Department Working Papers 356, OECD, Economics Department. [Downloadable!]
• Jens Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD, Economics Department. [Downloadable!]
• Åsa Johansson & Chistopher Heady & Jens Arnold & Bert Brys & Laura Vartia, 2008. "Taxation and Economic Growth," OECD Economics Department Working Papers 620, OECD, Economics Department. [Downloadable!]
• Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation – Theory," OECD Economics Department Working Papers 713, OECD, Economics Department. [Downloadable!]
• Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation – Aggregate Data," OECD Economics Department Working Papers 714, OECD, Economics Department. [Downloadable!]
• Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation - Disaggregate data," OECD Economics Department Working Papers 715, OECD, Economics Department. [Downloadable!]

• Eddins, S. (2009). Tax Arbitrage Feedback Theory.
  
• Wibaut, S. (2009). Quelles Leçons Tirer de la Crise Financière? Regards Economiques, 64, December.
  

Value-Added tax

• Copenhagen Economics, 2008. "Study on reduced VAT applied to goods and services in the Member States of the European Union," Taxation Papers 13, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008. [Downloadable!]
• Copenhagen Economics, 2008. "Reduced VAT for environmentally friendly products," Taxation Studies 0025, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
• Stephen Smith & Michael Keen, 2007. "VAT Fraud and Evasion: What Do We Know, and What Can be Done?," IMF Working Papers 07/31, International Monetary Fund. [Downloadable!]
• Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 07/142, International Monetary Fund. [Downloadable!]
• Ben Lockwood & Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 07/183, International Monetary Fund. [Downloadable!]
    Other versions:
       Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics. [Downloadable!]
       Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute. [Downloadable!]

Fiscal Federalism

• Murtaza H. Syed & Michael Keen, 2006. "Domestic Taxes and International Trade: Some Evidence," IMF Working Papers 06/47, International Monetary Fund. [Downloadable!]

• Bordignon, M. and Ambrosanio, M.F. (2007). Normative versus Positive Theories of Revenue Assignments in Federations. In Handbook of Fiscal Federalism. Ahmad, E. and Brosio, G. editors. Edward Elgar Publisher, chapter 12: 306-338.

Research Project

• Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
       Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers CEB 08-037.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
       Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2008. "International Taxation and Multinational Firm Location Decisions," Working Papers 0825, Oxford University Centre for Business Taxation. [Downloadable!]
       Barrios, Salvador & Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2008. "International Taxation and Multinational Firm Location Decisions," CEPR Discussion Papers 7047, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
       Salvador Barrios & Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2009. "International Taxation and Multinational Firm Location Decisions," Taxation Papers 16, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009. [Downloadable!]

This page was last updated on 2009-11-18.