Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax-setting decisions of federal and regional governments,...

We analyze a two-period modell where risk-averse students divide their time between risky education, leisure, and work. The educated can migrate. Wagetax financed transfer to students acts as an insurance, and increases both investment in education and demand for leisure. We drive sufficient...

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local governments in many countries, and such reliance changes...

The paper considers governments' public procurement decision as a way of influencing industry structure. In a federation in which capital is mobile and capital taxation is harmonized, a home bias in public procurement can potentially be explained as an effort to increase the capital intensity of...

In this paper we predict the pure demographic effect on medical expenditure of the German Statutory Health Insurance Scheme. To isolate this effect, we assume that the age-specific expenditure for medical treatment as observed in 1991 remains constant over the whole prediction period (1991 until...

This paper analyses the pure demographic effect on medical expenditure and the contribution rate of the German Statutory Health Insurance Scheme. To isolate this effect, we assume that the age-specific expenditure for medical treatment as estimated in 1995 remains constant over the whole...