Gegenstand der Untersuchung ist der zwischen Nationalstaaten sich intensivierende Steuerwettbewerb um mobiles Kapital. Es wird die Besteuerung von Kapitalgesellschaften sowie die Besteuerung von Zinserträgen privater Haushalte ökonometrisch analysiert. Zudem untersucht die Studie speziell am...

Little is known on the effects of inheritances on the working behavior of heirs. Using panel data for Germany, we find behavioral responses that amount up to a 16% reduction in working hours for inheritances of one Mio Euro. For the majority of beneficiaries labor supply effects are, however,...

Gegenstand der Untersuchung ist der zwischen Nationalstaaten sich intensivierende Steuerwettbewerb um mobiles Kapital. Es wird die Besteuerung von Kapitalgesellschaften sowie die Besteuerung von Zinserträgen privater Haushalte ökonometrisch analysiert. Zudem untersucht die Studie speziell am...

Makroökonomische Stabilisierung und "Beggar-Thy-Neighbour"-Verhalten am Beispiel der Finanzkrise Wenn sich viele Volkswirtschaften in einer Rezession befinden, stellt der Stabilisierungsbeitrag eines Landes mittels diskretionärer Fiskalpolitik ein öffentliches Gut dar. Ohne einen...

How does international tax competition affect fiscal democracy? To what extent does it constrain the autonomy of democratic governments in choosing the level and structure of national taxation? While tax competition has not reduced the level of total taxation in OECD-22 countries, it has revenue...

Little is known on the effects of inheritances on the working behavior of heirs. Using panel data for Germany, we find behavioral responses that amount up to a 16% reduction in working hours for inheritances of one Mio Euro. For the majority of beneficiaries labor supply effects are, however,...

How does international tax competition affect fiscal democracy? To what extent does it constrain the autonomy of democratic governments in choosing the level and structure of national taxation? While tax competition has not reduced the level of total taxation in OECD-22 countries, it has revenue...

This article reviews the social science literature on tax competition in three steps. The first step is to look at the baseline model of tax competition on which most of the literature implicitly or explicitly builds. The key feature is that governments in a context of open borders will engage...

Previous empirical studies have mainly analyzed tax competition, neglecting the role of tax cooperation in international taxation. We focus on German double taxation agreements (DTAs) and show for up to 45 tax treaties that the bargaining outcomes depend on investment asymmetries between the...

This paper examines the strategies employed by individual investors to evade cross-border capital income taxation, and it evaluates the effectiveness of the EU Savings Tax Directive (STD). Using data for four European countries our results are as follows: First, individual investors adapted to...