@techreport{Beckmann2008Steuerwettbewerb,
abstract = {This paper surveys the nexus between tax competition and the fiscal constitution. We distinguish various approaches to competition between jurisdictions and provide a critique of evolutionary approaches to 'systems competition'. In the main part of the paper, a simple model of horizontal tax competition, based on the Zodrow-Mieszkowski- approach, is developed that can be extended to address 'reasons for rules' in a tax competition context. Specifically, we discuss the internalisation of fiscal externalities in a federation and the timing of tax policy decisions, extending the existing literature in the latter regard. Several tentative constitutional recommendations are derived.},
address = {Hamburg},
author = {Klaus Beckmann and Dennis Engelmann},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H73; 330; Steuerwettbewerb; Finanzverfassung; Institutioneller Wettbewerb; Finanzf\"{o}deralismus; Theorie; OECD-Staaten},
language = {ger},
note = {urn:nbn:de:gbv:705-opus-17207},
number = {82},
publisher = {HSU Univ. d. Bundeswehr},
title = {Steuerwettbewerb und Finanzverfassung},
type = {Diskussionspapier // Helmut-Schmidt-Universit\"{a}t Universit\"{a}t der Bundeswehr Hamburg, F\"{a}chergruppe Volkswirtschaftslehre},
url = {http://hdl.handle.net/10419/38713},
year = {2008}
}
