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In particular, we find that left-wing governments, democratic institutions, central bank independence and financial development increase the likelihood of choosing a flexible regime, whereas more globalized countries have a higher probability of implementing a fixed regime. More importantly, we find that political economy factors have different effects on the choice of exchange rate regime in developed and developing countries. 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"itemType": "journalArticle", "title": "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?", "creators": [ { "creatorType": "author", "firstName": "Steffen", "lastName": "Osterloh" }, { "creatorType": "author", "firstName": "Friedrich", "lastName": "Heinemann" } ], "abstractNote": "Setting minimum tax rates is a well discussed way of mitigating pressure from tax competition. This paper investigates which motives shape the support for a minimum corporate tax among politicians. We make use of a unique data base: a survey among members of the European parliament. Our results confirm that the politicians' ideology as well as individual characteristics such as educational background exert a major influence. Moreover, several predictions regarding national interests are derived from various standard tax competition models. These hypotheses are partly supported by the data; in particular, different national preferences towards social equality shape the support. A comparison with survey results from the German Bundestag reveals that German politicians on the national level do not show different attitudes towards tax rate harmonization.", "publicationTitle": "European Journal of Political Economy", "publisher": "", "place": "", "date": "March 2013", "volume": "29", "issue": "", "section": "", "partNumber": "", "partTitle": "", "pages": "18-37", "series": "", "seriesTitle": "", "seriesText": "", "journalAbbreviation": "European Journal of Political Economy", "DOI": "10.1016/j.ejpoleco.2012.09.002", "citationKey": "", "url": "http://www.sciencedirect.com/science/article/pii/S0176268012000493", "accessDate": "2013-10-03T19:25:21Z", "PMID": "", "PMCID": "", "ISSN": "0176-2680", "archive": "", "archiveLocation": "", "shortTitle": "", "language": "", "libraryCatalog": "ScienceDirect", "callNumber": "", "rights": "", "extra": "", "tags": [ { "tag": "Company taxation", "type": 1 }, { "tag": "European Parliament", "type": 1 }, { "tag": "Political economy", "type": 1 }, { "tag": "Tax harmonization", "type": 1 } ], "collections": [], "relations": {}, "dateAdded": "2013-10-03T19:25:21Z", "dateModified": "2013-10-03T19:25:21Z" } }, { "key": "75I84Z8X", "version": 3, "library": { "type": "group", "id": 219456, "name": "CFGinvestigacionpedro", "links": { "alternate": { "href": "https://www.zotero.org/groups/cfginvestigacionpedro", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/219456/items/75I84Z8X", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/cfginvestigacionpedro/items/75I84Z8X", "type": "text/html" } }, "meta": { "createdByUser": { "id": 1596945, "username": "ppp123", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/ppp123", "type": "text/html" } } }, "creatorSummary": "Ellis and Thoma", "parsedDate": "1996-04", "numChildren": 2 }, "data": { "key": "75I84Z8X", "version": 3, "itemType": "journalArticle", "title": "The implications for an open economy of partisan political business cycles: Theory and evidence", "creators": [ { "creatorType": "author", "firstName": "Christopher J.", "lastName": "Ellis" }, { "creatorType": "author", "firstName": "Mark A.", "lastName": "Thoma" } ], "abstractNote": "This paper develops and tests the predictions of two open economy models in which partisan effects are present, a small-country-one-good model of exchange rate determination and a model that assumes the two countries each specialize in the production of one good. From these models, we can obtain predictions for the behaviour of the terms of trade, the current account, and real and nominal exchange rates. 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Flexibilidad del mercado laboral, informalidad y oportuidades laborales -- Mejora de la igualdad y reducción de la pobreza -- Mejora de la capacidad de la administración pública -- Fortalecimiento del sistema financiero -- Políticas de desarrollo regional: coordinación entre diferentes niveles de gobierno -- Promoción del crecimiento verde -- Diversificación de las exportaciones y mejora de la competitividad -- Cómo aprovechar el máximo: un régimen abierto de inversión extranjera -- Medición del progreso y bienestar\nOtros formatos: Disponible además como recurso electrónico remoto (en línea)\nOtros Autores: Sáez, Raúl, 1913-1992, coord\nOtros Autores: Gurría, Angel, pról\nOtros Autores: OCDE. Secretaría General\nAcceso electrónico: Cubierta http://bibliotecas.uchile.cl/documentos/20130320-0607c678167.jpg\nAcceso electrónico: http://www.oecd.org/economy/47496842.pdf", "tags": [], "relations": {}, "dateAdded": "2013-10-03T19:04:51Z", "dateModified": "2013-10-03T19:04:51Z" } }, { "key": "KFXIX9FB", "version": 2, "library": { "type": "group", "id": 219456, "name": "CFGinvestigacionpedro", "links": { "alternate": { "href": "https://www.zotero.org/groups/cfginvestigacionpedro", "type": "text/html" } } }, "links": { "self": { "href": "https://api.zotero.org/groups/219456/items/KFXIX9FB", "type": "application/json" }, "alternate": { "href": "https://www.zotero.org/groups/cfginvestigacionpedro/items/KFXIX9FB", "type": "text/html" }, "up": { "href": "https://api.zotero.org/groups/219456/items/IQ9AEQCV", "type": "application/json" } }, "meta": { "createdByUser": { "id": 1596945, "username": "ppp123", "name": "", "links": { "alternate": { "href": "https://www.zotero.org/ppp123", 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