Between Tax Competition and Harmonisation. A Survey on Tax Coordination.

Vondra, Klaus (2006) Between Tax Competition and Harmonisation. A Survey on Tax Coordination. Discussion Papers SFB International Tax Coordination, 18. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.


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This paper gives an overview on the research done in the fields of tax competition, coordination and harmonisation. The survey is divided in two main parts, in the first section we compare the standard tax competition literature that sees tax competition as a bad, to public choice contributions that advocate tax reductions. In the second part we consider theories of endogenous growth, which focus on analysing the taxation question. After introducing the fundamental contributions, we discuss extensions in the line of an open economy, an OLG setting and the transitional dynamics in greater detail. (author's abstract)

Item Type: Paper
Keywords: tax competition / tax coordination / endogenous growth theory
Classification Codes: RVK QL 400, QC 340 ; JEL E6, F4, H2, O4
Divisions: Departments > Finance, Accounting and Statistics > Accounting and Auditing > Betriebswirtschaftliche Steuerlehre
Departments > Volkswirtschaft
Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: Repository Administrator
Date Deposited: 19 Dec 2006 13:14
Last Modified: 22 Oct 2019 00:41


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