schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur "Großen Steuerreform 1999" in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …

from tax competition. This paper further explores the conditions under which local grant systems enforced by the state … tax competition. This basic model is then extended in order to allow for variations in the government objectives at the … state level. A subsequent empirical analysis of local tax policy exploits the experience with local fiscal revenue sharing …

channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company … directly the supposed tax response of intrafirm sales. The analysis shows a significantly negative impact of the local tax rate …

The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing … direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by … accomodations of the different tax systems to a changing economy. Concerning that background this paper analyses the burden of taxes …

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were … the second treatment group, tax officers from the tax authorities handed out in person the same letter that companies in …