Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/38713
Authors: 
Beckmann, Klaus
Engelmann, Dennis
Year of Publication: 
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: 
Document Type: 
Working Paper

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