Title: Steuerwettbewerb und Finanzverfassung
Authors: Beckmann, Klaus Bertram 
Engelmann, Dennis 
Affiliation: Volkswirtschaftslehre, insbesondere Public Economics
Language: de
Subject (DDC): Wirtschaft
Subject: Zonenrandförderung
Systemwettbewerb
Popitzsches Gesetz
Issue Date: 2008
Document Type: Working Paper
Journal / Series / Working Paper (HSU): Diskussionspapier / Helmut-Schmidt-Universität / Fächergruppe Volkswirtschaftslehre 
Issue: 82
Publisher: Helmut-Schmidt-Universität / Universität der Bundeswehr Hamburg
Publisher Place: Hamburg
Document Version: publishedVersion
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.
Organization Units (connected with the publication): Fakultät für Wirtschafts- und Sozialwissenschaften 
DOI: http://hdl.handle.net/10419/38713
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