Nachhaltigkeit und Klimaschutz zählen zu den großen Herausforderungen unserer Zeit. Bislang galt, dass diese Ziele durch eine Anpassung von Produktregeln, Produktions- und Steuervorschriften, möglicherweise durch Subventionen, jedenfalls aber im Wettbewerb zu erreichen sind. Nunmehr ist...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...

This paper explores the role of political stability on fiscal policy choices in a time-series analysis over 158 years on the Swiss federal level. We argue that the fiscal-commons problem of public finances is affected by the time-horizon of a finance minister. Arguably, the incentives for an...