欧盟的区域政策与税收竞争.pdfVIP

EU REGIONAL POLICY AND TAX COMPETITION Johannes Becker Clemens Fuest OXFORD UNIVERSITY CENTRE FOR BUSINESS TAXATION ¨ SAID BUSINESS SCHOOL, PARK END STREET OXFORD OX1 1HP WP 09/02 EU Regional Policy and Tax Competition1 by Johannes Becker and Clemens Fuestz Centre for Business Taxation, University of Oxford Revised version: 30th January 2009 1We would like to thank Vitor Gaspar, Tom Gresik, Sebnem Kalemli-Ozcan, two anonymous referees and the participants at the conferences on íPublic Finances in the EUíin Brussels, and on íMultinational Taxation and Tax Competitioníin Amsterdam, for very helpful comments and suggestions. The usual disclaimer applies. We gratefully acknowledge Önancial support from the Deutsche Forschungsgemeinschaft (DFG), Grant No. FU 442/3-1, and by the ESRC (Grant No RES -060-25-0033). Centre for Business Taxation, SaÔd Business School, University of Oxford, Park End Street, Oxford OX1 HP, UK. E-Mail: johannes.becker2@sbs.ox.ac.uk zCentre for Business Taxation, SaÔd Business School, University of Oxford, Park End Street, Oxford OX1 HP, UK. E-Mail: clemens.fuest@sbs.ox.ac.uk Abstract The European Union provides coordination and Önancing of trans-European trans- port infrastructures, i.e. roads and railways, which link the EU Member States and reduce the