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Diskussionspapiere, Fächergruppe VWL, Helmut-Schmidt-Universität >
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http://hdl.handle.net/10419/38713
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| Title: | | Steuerwettbewerb und Finanzverfassung  |
| Authors: | | Beckmann, Klaus Engelmann, Dennis |
| Issue Date: | | 2008 |
| Series/Report no.: | | Diskussionspapier // Helmut-Schmidt-Universität Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre 82 |
| 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. |
| JEL: | | H73 |
| Persistent Identifier of the first edition: | | urn:nbn:de:gbv:705-opus-17207 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Diskussionspapiere, Fächergruppe VWL, Helmut-Schmidt-Universität
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