Luxemburg gehört zu den Gewinnern des Steuerwettbewerbs bei Abgaben auf spezielle Güter wie Kraftstoffe, Tabakwaren und Kaffee. Das Papier modelliert das Aufkommen der Steuern auf Benzin und Diesel in Luxemburg auf der Basis von Daten des Jahres 2005. Abweichend von bisherigen Studien...

Im Hinblick auf eine mögliche Reform des kommunalen Finanzausgleichs in Niedersachsen weist dieser Beitrag auf den Zusammenhang zwischen diesem System und den Gewerbesteuerhebesätzen hin. Dafür werden die vom kommunalen Finanzausgleich ausgehenden Anreizeffekte auf die kommunale Hebesatzwahl...

To analyse the impacts of North-South globalization (NSG) and North-North globalization (NNG) upon social segmentation in advanced economies, we build a model in which (i) households differ in their skill and capital endowments, and (ii) there is a minimal consumption under which they are...

I analyze international tax competition in a framework of dynamic optimal taxation for strategically competing governments. The global capital stock is determined endogenously as in a neo-classical growth model. With perfect commitment and a complete tax system (where all factors of production...

We consider tax competition in a world with tax bases exhibiting different degrees of mobility, modeled as mobile and immobile capital. An agreement among countries not to give preferential treatment to mobile capital results in an equilibrium where mobile capital is nevertheless taxed...

This paper investigates whether OECD countries compete with each other for mobile factors by using various fiscal (tax-spending) policy instruments. We use a panel dataset of 20 OECD countries over the 1982-2000 period. There is evidence that international capital inflows (FDI) are affected by...

We provide a quantitative assessment of the welfare cost of tax competition or, equivalently, the welfare benefit of international tax policy cooperation. We use a simple multi-country general equilibrium model of a world economy, in which there are two types of cross-country spillovers: the...

Do reductions in capital income taxes attract foreign capital and, at the same time, foster economic growth? This paper examines the effect of capital income taxation on the international allocation of capital and on economic growth in a two-country overlapping generations model with endogenous...