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Tax competition and federal equalization schemes with decentralized leadership
Silva, Emilson C. D. - In: International tax and public finance 24 (2017) 1, pp. 164-178
Persistent link: https://www.econbiz.de/10011799862
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Tax competition and Leviathan with decentralized leadership
Billon, Steve - In: FinanzArchiv : European journal of public finance 79 (2023) 2, pp. 93-110
Persistent link: https://www.econbiz.de/10014336485
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Tax competition and fiscal equalization under corporate income taxation
Liesegang, Caterina; Runkel, Marco - In: International tax and public finance 25 (2018) 2, pp. 311-324
Persistent link: https://www.econbiz.de/10012033055
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Dynamic optimal fiscal policy in a transfer union
Gross, Till - In: Review of economic dynamics 42 (2021), pp. 194-238
Persistent link: https://www.econbiz.de/10014534215
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Handbook of fiscal federalism
Ahmad, Ehtisham (ed.); Brosio, Giorgio (ed.) - 2006
"fiscal federalism", providing a review of the latest literature as well as an invaluable guide for practitioners and policy …pt. 1. Approaches to fiscal federalism -- pt. 2. Decentralization and development -- pt. 3. Implementing multilevel …
Persistent link: https://www.econbiz.de/10011851106
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Government market power and public goods provision in a federation
Wilson, Matthew - In: International tax and public finance 28 (2021) 1, pp. 68-89
Persistent link: https://www.econbiz.de/10012428338
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Capital income taxation, cross-ownership, and the structure of public spending
Dickescheid, Thomas - In: FinanzArchiv : European journal of public finance 57 (2000) 4, pp. 435-458
Persistent link: https://www.econbiz.de/10001606726
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Fiskalischer Föderalismus in Europa : 62. Wissenschaftliche Tagung der Arbeitsgemeinschaft deutscher wirtschaftswissenschaftlicher Forschungsinstitute vom 29. und 30. April 1999
Arbeitsgemeinschaft Deutscher … - 1999
Am Beginn des 21. Jahrhunderts existieren in Europa mehrere Spielarten eines föderalen Staatsaufbaus. Im Zuge der europäischen Integration ist ein Spannungsfeld zwischen der Wahrnehmung von Aufgaben auf der europäischen und der nationalen Ebene entstanden. Die Analyse der verschiedenen...
Persistent link: https://www.econbiz.de/10011401944
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Competition, Harmonization and Redistribution : Corporate Taxes in Switzerland
Brülhart, Marius; Köthenbürger, Marko; Krapf, Matthias; … - National Bureau of Economic Research - 2023
Switzerland could be considered as a test case for international corporate-tax policy coordination. It is a federation of 26 fiscally autonomous cantons that have been taxing corporate profits more or less independently for over a century. We document and discuss corporate taxation in...
Persistent link: https://www.econbiz.de/10014436961
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Information sharing, neighborhood demarcation, and yardstick competition : an empirical analysis of intergovernmental expenditure interaction in Japan
Hayashi, Masayoshi; Yamamoto, Wataru - In: International tax and public finance 24 (2017) 1, pp. 134-163
Persistent link: https://www.econbiz.de/10011799861