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dc.contributor.authorBeckmann, Klausen_US
dc.contributor.authorEngelmann, Dennisen_US
dc.date.accessioned2008-12-02en_US
dc.date.accessioned2010-08-13T12:18:39Z-
dc.date.available2010-08-13T12:18:39Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:gbv:705-opus-17207en_US
dc.identifier.urihttp://hdl.handle.net/10419/38713-
dc.description.abstractThis 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.isogeren_US
dc.publisherHSU Univ. d. Bundeswehr Hamburgen_US
dc.relation.ispartofseriesDiskussionspapier // Helmut-Schmidt-Universität Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre 82en_US
dc.subject.jelH73en_US
dc.subject.ddc330en_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwFinanzverfassungen_US
dc.subject.stwInstitutioneller Wettbewerben_US
dc.subject.stwFinanzföderalismusen_US
dc.subject.stwTheorieen_US
dc.subject.stwOECD-Staatenen_US
dc.titleSteuerwettbewerb und Finanzverfassungen_US
dc.typeWorking Paperen_US
dc.identifier.ppn586159916en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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