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Is tax competition harmful and is the EU an optimal tax area?

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  • George Halkos
  • Nickolas Kyriazis

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  • George Halkos & Nickolas Kyriazis, 2006. "Is tax competition harmful and is the EU an optimal tax area?," European Journal of Law and Economics, Springer, vol. 21(2), pages 163-177, April.
  • Handle: RePEc:kap:ejlwec:v:21:y:2006:i:2:p:163-177
    DOI: 10.1007/s10657-006-6648-z
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    References listed on IDEAS

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    1. Ghosh, Atish R., 1991. "Strategic aspects of public finance in a world with high capital mobility," Journal of International Economics, Elsevier, vol. 30(3-4), pages 229-247, May.
    2. Wildasin, David E., 1988. "Nash equilibria in models of fiscal competition," Journal of Public Economics, Elsevier, vol. 35(2), pages 229-240, March.
    3. Torsten Persson & Guido Tabellini, 1992. "The Politics of 1992: Fiscal Policy and European Integration," Review of Economic Studies, Oxford University Press, vol. 59(4), pages 689-701.
    4. Jeanne‐Mey Sun & Jacques Pelkmans, 1995. "Regulatory Competition in the Single Market," Journal of Common Market Studies, Wiley Blackwell, vol. 33(1), pages 67-89, March.
    5. Claudio M. Radaelli, 1999. "Harmful Tax Competition in the EU: Policy Narratives and Advocacy Coalitions," Journal of Common Market Studies, Wiley Blackwell, vol. 37(4), pages 661-682, December.
    6. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
    7. Jack Mintz & Henry Tulkens, 2006. "Commodity Tax Competition Between Member States of a Federation: Equilibrium and Efficiency," Springer Books, in: Parkash Chander & Jacques Drèze & C. Knox Lovell & Jack Mintz (ed.), Public goods, environmental externalities and fiscal competition, chapter 0, pages 449-489, Springer.
    8. Gruner, Hans Peter & Heer, Burkhard, 2000. "Optimal Flat-Rate Taxes on Capital--A Re-examination of Lucas' Supply Side Model," Oxford Economic Papers, Oxford University Press, vol. 52(2), pages 289-305, April.
    9. Mr. Howell H Zee, 1996. "Taxation and Unemployment," IMF Working Papers 1996/045, International Monetary Fund.
    10. Bruce Benson, 1999. "To Arbitrate or To Litigate: That Is the Question," European Journal of Law and Economics, Springer, vol. 8(2), pages 91-151, September.
    11. Torsten Persson, 1992. "Politics and economic policy," Discussion Paper / Institute for Empirical Macroeconomics 62, Federal Reserve Bank of Minneapolis.
    12. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
    13. Nickell, Stephen, 1998. "Unemployment: Questions and Some Answers," Economic Journal, Royal Economic Society, vol. 108(448), pages 802-816, May.
    14. Siebert, Horst & Koop, Michael J, 1993. "Institutional Competition versus Centralization: Quo Vadis Europe?," Oxford Review of Economic Policy, Oxford University Press, vol. 9(1), pages 15-30, Spring.
    15. Judd, Kenneth L., 1985. "Redistributive taxation in a simple perfect foresight model," Journal of Public Economics, Elsevier, vol. 28(1), pages 59-83, October.
    16. Bacchetta, Philippe & Espinosa, Maria Paz, 1995. "Information sharing and tax competition among governments," Journal of International Economics, Elsevier, vol. 39(1-2), pages 103-121, August.
    17. Bacchetta, Philippe & Caminal, Ramon, 1992. "Optimal seigniorage and financial liberalization," Journal of International Money and Finance, Elsevier, vol. 11(6), pages 518-538, December.
    18. Lucas, Robert E, Jr, 1990. "Supply-Side Economics: An Analytical Review," Oxford Economic Papers, Oxford University Press, vol. 42(2), pages 293-316, April.
    19. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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    Citations

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    Cited by:

    1. Emmanouil Economou & Nicholas Kyriazis & Theodore Metaxas, 2015. "The institutional and economic foundations of regional proto-federations," Economics of Governance, Springer, vol. 16(3), pages 251-271, August.
    2. Kyriazis, Nicholas K. & Karayiannis, Anastassios D., 2011. "Democracy, Institutional Changes and Economic Development: The Case of Ancient Athens," The Journal of Economic Asymmetries, Elsevier, vol. 8(1), pages 61-91.
    3. Nicholas Kyriazis, 2007. "Democracy and institutional change," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 65-82.
    4. Economou, Emmanouel/Marios/Lazaros & Kyriazis, Nicholas, 2014. "Aetolians, Europeans and Canadians: A Comparative analysis of federations," MPRA Paper 57290, University Library of Munich, Germany.
    5. Kyriazis, Nicholas & Economou, Emmanouel/Marios/Lazaros, 2013. "A Comparative analysis of federations: The Achaean federation and the European Union," MPRA Paper 57287, University Library of Munich, Germany.
    6. METAXAS Theodore & NIKOU Rania, 2020. "Taxes In The Automotive And Telecommunications Industries Of The Usa: Evolution And Comparison With The European Union," Applied Econometrics and International Development, Euro-American Association of Economic Development, vol. 20(2), pages 99-116.
    7. Nicholas Kyriazis, 2009. "Financing the Athenian state: public choice in the age of Demosthenes," European Journal of Law and Economics, Springer, vol. 27(2), pages 109-127, April.
    8. Mara (Nandra), Eugenia Ramona, 2007. "Tax Competition in the European Union – Evidence from Panel Data," MPRA Paper 21082, University Library of Munich, Germany, revised 2007.
    9. Economou, Emmanouel/Marios/Lazaros & Kyriazis, Nicholas, 2013. "The emergence and the development of the federations: The Achaean federation, the United Provinces and the EU," MPRA Paper 47349, University Library of Munich, Germany.
    10. Eugenia Ramona Nandra, 2007. "Opportunity and accounts consolidation conditions," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 28-38, November.
    11. Metaxas, Theodore & Nikou, Rania, 2020. "Tax competition in EU and USA: A comparative analysis of the automotive and telecommunication industries," MPRA Paper 102214, University Library of Munich, Germany.
    12. Economou, Emmanouel/Marios/Lazaros & Kyriazis, Nicholas, 2014. "Achaeans, Indians and Europeans: A Comparison of federations," MPRA Paper 57289, University Library of Munich, Germany.

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