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Tax competition, tax coordination and tax harmonization : the effects of EMU
Genser, Bernd; Haufler, Andreas - 1995
There is little doubt that the step towards a monetary union in Europe will increase both the distortionary effects of existing differences in national tax systems and the intensity of tax competition for internationally mobile commodity and factor tax bases. This paper discusses selected issues...
Persistent link: https://www.econbiz.de/10009681111
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Tax competition, tax coordination and tax harmonization : the effects of EMU
Genser, Bernd - 1995
Persistent link: https://www.econbiz.de/10013388168
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The impact of tax planning on forward-looking effective tax rates : final report ; on-demand economic analysis
Spengel, Christoph - 2016
Persistent link: https://www.econbiz.de/10011639103
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Harmonization of corporate income taxation in the EU
Genser, Bernd; Haufler, Andreas - In: Aussenwirtschaft : schweizerische Zeitschrift für … 54 (1999) 3, pp. 303-316
Persistent link: https://www.econbiz.de/10001422290
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Auf der Suche nach einer föderativen Finanzverfassung für Europa
Genser, Bernd - In: Zentrum und Peripherie - zur Entwicklung der …, (pp. 101-127). 1997
Persistent link: https://www.econbiz.de/10001321124
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Aspekte einer Reform der Unternehmensbesteuerung in Europa
Jacobs, Otto H. - In: Steuerpolitik und Standortqualität : Expertisen zum …, (pp. 99-144). 1996
Persistent link: https://www.econbiz.de/10001291423
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Patterns of tax arbitrage and decentralized tax autonomy
Genser, Bernd - In: Topics in public economics : theoretical and applied …, (pp. 262-285). 1998
Persistent link: https://www.econbiz.de/10001303011
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Tax competition, tax coordination and tax harmonization : the effects of EMU
Genser, Bernd - In: Empirica : journal of european economics 23 (1996) 1, pp. 59-89
Persistent link: https://www.econbiz.de/10001334577
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Indirect taxation in an integrated Europe : is there a way of avoiding trade distortions without sacrificing national tax autonomy?
Genser, Bernd - In: Journal of economic integration 10 (1995) 2, pp. 178-205
Persistent link: https://www.econbiz.de/10001186875