Desde la creación de la Comunidad Europea, se ha puesto de manifiesto la falta de consenso para adoptar una política fiscal común por parte de los Estados miembros, amparados por el Principio de voto por unanimidad, lo cual, ha redundado negativamente en la consecución de un verdadero...

Die Bedeutung von Ausgaben für öffentliche Zwischenprodukte wird in Modellen zum zwischenstaatlichen Wettbewerb um Kapital kaum berücksichtigt. In diesem Buch wird daher der Schwerpunkt der Betrachtung auf den Ausgabenwettbewerb gelegt. Insbesondere wird gezeigt, dass die fiskalpolitischen...

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...

Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant analysis this study provides evidence on the basis of the experience of OECD countries since the 1970s. Four budgetary dimensions are included in the analysis: tax structure,...

The entitlement of tax treaty benefits is one of the most sensitive things for countries around the globe. The reason for it being sensitive is to ensure that benefits are granted only to persons who are genuinely entitled to them, and also to avoid any kind of tax abuse. The first step in...