post -. Trust has to replace own examination and verification. Applying Choquet-Expected Utility theory, a general model of …

This paper surveys the nexus between tax competition and the fiscal constitution. We distinguish various approaches to … competition between jurisdictions and provide a critique of evolutionary approaches to 'systems competition'. In the main part of … the paper, a simple model of horizontal tax competition, based on the Zodrow-Mieszkowski- approach, is developed that can …

Luxembourg is on the winner?s side of tax competition in the field of excise duties on goods as gasoline, cigarettes …

Luxembourg is on the winner?s side of tax competition in the field of excise duties on goods as gasoline, cigarettes …