Tax Competition and Tax Co-operation in the EU : The Case of Savings Taxation

Lade...
Vorschaubild
Datum
2005
Herausgeber:innen
Kontakt
ISSN der Zeitschrift
eISSN
item.preview.dc.identifier.isbn
Bibliografische Daten
Verlag
Schriftenreihe
URI (zitierfähiger Link)
DOI (zitierfähiger Link)
ArXiv-ID
Internationale Patentnummer
EU-Projektnummer
Projekt
Open Access-Veröffentlichung
Gesperrt bis
Titel in einer weiteren Sprache
Forschungsvorhaben
Organisationseinheiten
Zeitschriftenheft
Publikationstyp
Zeitschriftenartikel
Publikationsstatus
Erschienen in
Rationality and Society ; 17 (2005), 4. - S. 475-510. - ISSN 1043-4631
Zusammenfassung
It took the European Union (EU) 35 years to achieve a co-operative agreement on co-ordinated measures of savings taxation. Political science has offered two explanations for this. First, co-operation is difficult to achieve as a result of heterogeneity. Countries with a small domestic tax base favor tax competition, while countries with a large tax base prefer tax co-operation. Second, co-operation is difficult as a consequence of specific characteristics of the collective action problem involved. The actors face a prisoners’ dilemma. Both explanations have their limits. The first approach is not very good at predicting actual policy preferences of governments and the second approach dismisses the fact that the EU offers cooperative institutions that should be able to resolve a dilemma. The paper refines these explanations such that the theory fits better the empirical positions of EU governments and their problems of finding an agreement.
Zusammenfassung in einer weiteren Sprache
Fachgebiet (DDC)
320 Politik
Schlagwörter
EU policy,financial markets,savings taxation,tax competition,tax co-operation
Konferenz
Rezension
undefined / . - undefined, undefined. - (undefined; undefined)
Zitieren
ISO 690HOLZINGER, Katharina, 2005. Tax Competition and Tax Co-operation in the EU : The Case of Savings Taxation. In: Rationality and Society. 17(4), pp. 475-510. ISSN 1043-4631. Available under: doi: 10.1177/1043463105058319
BibTex
@article{Holzinger2005Compe-14153,
  year={2005},
  doi={10.1177/1043463105058319},
  title={Tax Competition and Tax Co-operation in the EU : The Case of Savings Taxation},
  number={4},
  volume={17},
  issn={1043-4631},
  journal={Rationality and Society},
  pages={475--510},
  author={Holzinger, Katharina}
}
RDF
<rdf:RDF
    xmlns:dcterms="http://purl.org/dc/terms/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:bibo="http://purl.org/ontology/bibo/"
    xmlns:dspace="http://digital-repositories.org/ontologies/dspace/0.1.0#"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:void="http://rdfs.org/ns/void#"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > 
  <rdf:Description rdf:about="https://kops.uni-konstanz.de/server/rdf/resource/123456789/14153">
    <dcterms:isPartOf rdf:resource="https://kops.uni-konstanz.de/server/rdf/resource/123456789/42"/>
    <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-08-02T10:02:18Z</dcterms:available>
    <dcterms:hasPart rdf:resource="https://kops.uni-konstanz.de/bitstream/123456789/14153/2/Holzinger_Tax.pdf"/>
    <foaf:homepage rdf:resource="http://localhost:8080/"/>
    <dspace:isPartOfCollection rdf:resource="https://kops.uni-konstanz.de/server/rdf/resource/123456789/42"/>
    <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/14153"/>
    <dcterms:bibliographicCitation>First publ. in: Rationality and Society 17 (2005), 4, pp. 475-510</dcterms:bibliographicCitation>
    <dcterms:issued>2005</dcterms:issued>
    <dcterms:rights rdf:resource="https://rightsstatements.org/page/InC/1.0/"/>
    <dcterms:title>Tax Competition and Tax Co-operation in the EU : The Case of Savings Taxation</dcterms:title>
    <dc:contributor>Holzinger, Katharina</dc:contributor>
    <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-08-02T10:02:18Z</dc:date>
    <dc:creator>Holzinger, Katharina</dc:creator>
    <dcterms:abstract xml:lang="eng">It took the European Union (EU) 35 years to achieve a co-operative agreement on co-ordinated measures of savings taxation. Political science has offered two explanations for this. First, co-operation is difficult to achieve as a result of heterogeneity. Countries with a small domestic tax base favor tax competition, while countries with a large tax base prefer tax co-operation. Second, co-operation is difficult as a consequence of specific characteristics of the collective action problem involved. The actors face a prisoners’ dilemma. Both explanations have their limits. The first approach is not very good at predicting actual policy preferences of governments and the second approach dismisses the fact that the EU offers cooperative institutions that should be able to resolve a dilemma. The paper refines these explanations such that the theory fits better the empirical positions of EU governments and their problems of finding an agreement.</dcterms:abstract>
    <dspace:hasBitstream rdf:resource="https://kops.uni-konstanz.de/bitstream/123456789/14153/2/Holzinger_Tax.pdf"/>
    <void:sparqlEndpoint rdf:resource="http://localhost/fuseki/dspace/sparql"/>
    <dc:rights>terms-of-use</dc:rights>
    <dc:language>eng</dc:language>
  </rdf:Description>
</rdf:RDF>
Interner Vermerk
xmlui.Submission.submit.DescribeStep.inputForms.label.kops_note_fromSubmitter
Kontakt
URL der Originalveröffentl.
Prüfdatum der URL
Prüfungsdatum der Dissertation
Finanzierungsart
Kommentar zur Publikation
Allianzlizenz
Corresponding Authors der Uni Konstanz vorhanden
Internationale Co-Autor:innen
Universitätsbibliographie
Nein
Begutachtet