in other industrialized countries does not provide evidence of a race to the bottom. But even if tax competition should … become fiercer, there are still arguments in favor of competition: If tax rates are cut in a process of competition … unable to fulfill their specific functions. In addition, tax competition might help to find better tax systems, and every …

Finanzkrise, bestehen, so dass wir auch für das Jahr 2011 wie für das Jahr 2012 nicht mit einem starken Aufschwung, sondern nur …