This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income, specifically capital income will survive, how border crossing investment is taxed relative to domestic...

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...

This contribution develops a blueprint for a European fiscal union. We argue that a viable European fiscal union can be constructed without joint liability for public debt or a centralized government with a large common budget. Such a fiscal union should combine elements of market discipline...