Nach einem deutlichen Produktionsumschwung im Sommer 2009 ist die konjunkturelle Erholung in Deutschland ins Stocken geraten. Im ersten Quartal 2010 dürfte das reale Bruttoinlandsprodukt aufgrund der ungewöhnlich kalten Witterung sogar gesunken sein. Die Einbußen dürften jedoch im weiteren...

It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax...

It is often feared that tax competition might lead to a "race to the bottomʺ. The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to...