Viewing tax policy through party-colored glasses: What German politicians believe

Eckhard Janeba and Friedrich Heinemann

MPRA Paper from University Library of Munich, Germany

Abstract: Abstract: The process of globalization has an important impact on national tax policies. Most of the literature does not focus directly on the political decision making process and assumes that the desired tax policy is responding to objective underlying tradeoffs. Based on an original survey of members of German national parliament (Bundestag) in 2006/7 we document a strong ideological bias among policy makers with respect to the perceived mobility of international tax bases (real capital and paper profits). Ideology influences also directly and indirectly the perceived national autonomy in tax setting and preferences for a EU minimum tax for companies. There seems little consensus as to what the efficiency costs of capital taxation in open economies are, even though our survey falls in a period of extensive debate about and actual adoption of a company tax reform bill in Germany.

Keywords: Globalization; business taxation; beliefs; member of parliament; profit shifting; party discipline; yardstick competition (search for similar items in EconPapers)
JEL-codes: D78 D83 H25 (search for similar items in EconPapers)
Date: 2011-08
New Economics Papers: this item is included in nep-acc, nep-eur, nep-pbe and nep-pol
References: Add references at CitEc
Citations: View citations in EconPapers (23)

Published in German Economic Review 3.12(2011): pp. 286-311

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/33096/1/MPRA_paper_33096.pdf original version (application/pdf)

Related works:
Journal Article: Viewing Tax Policy Through Party‐Colored Glasses: What German Politicians Believe (2011)
Journal Article: Viewing Tax Policy Through Party-Colored Glasses: What German Politicians Believe (2011)
Working Paper: Viewing tax policy through party-colored glasses: What German politicians believe (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:33096

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().