Fiscal policy decision-making : new evidence on its determinants and effects on public opinion

Abstract

This thesis consists of four essays centred around the issue of decision-making in fiscal policy. Chapter 2 studies the preferences of European politicians towards corporate tax harmonisation by means of minimum taxes. Chapter 3 analyses the political determinants of corporate tax setting in Europe over the past 30 years. In Chapter 4, the focus is shifted to the local level and questions related to policy interactions of local governments are studied. In Chapter 5, the political consequences of fiscal policy decisions are disclosed; in particular, the effects of regional policy transfers of the European Union (EU) on the public opinion are studied