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EconStor >
Helmut-Schmidt-Universität (HSU), Hamburg >
Fächergruppe Volkswirtschaftslehre, Helmut-Schmidt-Universität (HSU) >
Diskussionspapiere, Fächergruppe VWL, Helmut-Schmidt-Universität >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/38713
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Beckmann, Klaus | | en_US |
| dc.contributor.author | | Engelmann, Dennis | | en_US |
| dc.date.accessioned | | 2008-12-02 | | en_US |
| dc.date.accessioned | | 2010-08-13T12:18:39Z | | - |
| dc.date.available | | 2010-08-13T12:18:39Z | | - |
| dc.date.issued | | 2008 | | en_US |
| dc.identifier.pi | | urn:nbn:de:gbv:705-opus-17207 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/38713 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | ger | | en_US |
| dc.publisher | | HSU Univ. d. Bundeswehr Hamburg | | en_US |
| dc.relation.ispartofseries | | Diskussionspapier // Helmut-Schmidt-Universität Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre 82 | | en_US |
| dc.subject.jel | | H73 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.stw | | Steuerwettbewerb | | en_US |
| dc.subject.stw | | Finanzverfassung | | en_US |
| dc.subject.stw | | Institutioneller Wettbewerb | | en_US |
| dc.subject.stw | | Finanzföderalismus | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.subject.stw | | OECD-Staaten | | en_US |
| dc.title | | Steuerwettbewerb und Finanzverfassung | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 586159916 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Diskussionspapiere, Fächergruppe VWL, Helmut-Schmidt-Universität
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