Zusammenfassung In diesem Beitrag werden anhand eines einfachen Modells des Steuerwettbewerbs aktuelle empirische Studien zu Steuerwirkungen auf unternehmerische Entscheidungen diskutiert. Insbesondere die Rolle multinationaler Unternehmen steht dabei im Fokus der Untersuchung, sowie die Frage,...

Abstract This paper provides a brief review of the academic literature that assesses the quantitative importance of tax avoidance behaviour of multinational entities (MNEs) by means of income shifting from high-tax to low-tax affiliates. Existing studies unanimously report evidence in line with...

Abstract The public debt rules of the European Stability and Growth Pact limit explicit debt but neglect the implicit debt embodied in pay as you go social insurance systems. This does not only imply that the pact fails to take into account the consequences of implicit debt for the...

Summary The theory of fiscal federalism argues that local governments should only tax mobile tax bases for the purpose of charging user taxes which correct for congestion effects. Empirically, we observe that local governments do levy taxes on mobile bases. In Germany, this is the local business...

Summary Forward-looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) rely strongly on standardized assumptions on the effective use of depreciation deductions. This paper derives a method of assessing these assumptions empirically and of...