dc.contributor |
Universitat Rovira i Virgili. Departament d'Economia |
dc.contributor |
Universitat Rovira i Virgili. Centre de Recerca en Economia Industrial i Economia Pública |
dc.contributor.author |
Sanz Córdoba, Patrícia |
dc.contributor.author |
Theilen, Bernd, 1965- |
dc.date.accessioned |
2016-05-05T17:18:01Z |
dc.date.available |
2016-05-05T17:18:01Z |
dc.date.created |
2016-04 |
dc.date.issued |
2016 |
dc.identifier.uri |
http://hdl.handle.net/2072/261535 |
dc.format.extent |
26 p. |
dc.language.iso |
eng |
dc.publisher |
Universitat Rovira i Virgili. Departament d'Economia |
dc.relation.ispartofseries |
Documents de treball del Departament d'Economia;2016-07 |
dc.rights |
info:eu-repo/semantics/openAccess |
dc.rights |
L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons: http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
dc.source |
RECERCAT (Dipòsit de la Recerca de Catalunya) |
dc.subject.other |
Integració econòmica |
dc.subject.other |
Política fiscal |
dc.subject.other |
Finances internacionals |
dc.subject.other |
Impostos |
dc.title |
Partial tax harmonization through infrastructure coordination |
dc.type |
info:eu-repo/semantics/workingPaper |
dc.subject.udc |
336 - Finances. Banca. Moneda. Borsa |
dc.embargo.terms |
cap |
dc.description.abstract |
In this article we analyze the role that infrastructure coordination plays to in
achieving partial tax harmonization in a coalition of asymmetric jurisdictions. We
find that infrastructure coordination with di¤erent investment levels can facilitate
partial tax harmonization between asymmetric jurisdictions when asymmetries are
not too large. Furthermore, agreeing on a common investment level can be even
more e¤ective in facilitating partial tax harmonization between asymmetric jurisdictions. Our results explain the harmonization of corporate tax rates observed in
the EU between 1995 and 2006 where there was simultaneous convergence of public
infrastructure investments facilitated via EU structural funds.
Keywords: Partial Tax Harmonization; Infrastructure Coordination
JEL Classification Numbers: F15, F38, H20, H87 |