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https://hdl.handle.net/10419/38713
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Beckmann, Klaus | en |
dc.contributor.author | Engelmann, Dennis | en |
dc.date.accessioned | 2008-12-02 | - |
dc.date.accessioned | 2010-08-13T12:18:39Z | - |
dc.date.available | 2010-08-13T12:18:39Z | - |
dc.date.issued | 2008 | - |
dc.identifier.pi | urn:nbn:de:gbv:705-opus-17207 | en |
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 |
dc.language.iso | ger | en |
dc.publisher | |aHelmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre |cHamburg | en |
dc.relation.ispartofseries | |aDiskussionspapier |x82 | en |
dc.subject.jel | H73 | en |
dc.subject.ddc | 330 | en |
dc.subject.stw | Steuerwettbewerb | en |
dc.subject.stw | Finanzverfassung | en |
dc.subject.stw | Institutioneller Wettbewerb | en |
dc.subject.stw | Finanzföderalismus | en |
dc.subject.stw | Theorie | en |
dc.subject.stw | OECD-Staaten | en |
dc.title | Steuerwettbewerb und Finanzverfassung | - |
dc.type | |aWorking Paper | en |
dc.identifier.ppn | 586159916 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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