Steuerwettbewerb in Europa

Thomas Hemmelgarn analyzes the effects of international tax competition and multinational companies in Europe. Three questions are at the heart of the analysis: What is the influence of multinational firms on national corporate tax policies? Do the investments of multinational companies react to tax changes? What would be the impact on revenue resulting from a harmonization of the corporate tax base in Europe for the member countries of the EU? The author uses theoretical and empirical approaches to answer these questions and discusses the consequences for the tax policies of EU member countries as well as the implications for corporate tax coordination in Europe.