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

Klaus Vondra

Publication: Working/Discussion PaperWU Working Paper

Abstract

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)
Original languageEnglish
Place of PublicationVienna
PublisherSFB International Tax Coordination, WU Vienna University of Economics and Business
Publication statusPublished - 2006

Publication series

NameDiscussion Papers SFB International Tax Coordination
No.18

WU Working Paper Series

  • Discussion Papers SFB International Tax Coordination

Cite this