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Besteuerungsanreize in den deutschen Kommunalfinanzen

Kelders, Christian - 2006

Die vorliegende Arbeit wurde von Christian Kelders in der Zeit seiner Tätigkeit als Wissenschaftlicher Mitarbeit des Center for Economic Studies (CES) erstellt und im September 2005 abgeschlossen. Gegenstand der Arbeit sind die Besteuerungsanreize im System der deutschen Kommunalfinanzen....

Persistent link: https://www.econbiz.de/10003301731

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 1998

local neighbors. Yet, competition does not eliminate all tax differences between locations, since tax rates are positively … jurisdictions are less exposed to tax competition. …

Persistent link: https://www.econbiz.de/10011621715

Local business taxation and competition for capital: the choice of the tax rate

Büttner, Thiess - 1998

Persistent link: https://www.econbiz.de/10013428182

Local business taxation and competition for capital : the choice of the tax rate

Büttner, Thiess - 2001

rate of the business tax. Tax competition is identified by means of instrumental variables techniques. Despite significant … competition effects between local neighbors, where taxrates are strategic complements, jurisdictions are found to have some leeway … interjurisdictional competition. …

Persistent link: https://www.econbiz.de/10014460976