This paper develops a model of tax competition with three countries, which initially form a union where countries refrain from using different tax rates in different sectors of the economy. We study the impact of one country leaving the union. We show that the introduction of discriminatory...

Einleitung -- Die politische Dimension von Sezessionen -- Die völkerrechtliche Zulässigkeit von Sezessionen: Quadratur des juristischen Kreises? Sezessionen im Spannungsfeld zwischen Selbstbestimmungsrecht und Wahrung territorialer Integrität -- Die ökonomische Dimension von Sezessionen --...

We use a novel classification scheme to identify three stages of production in the manufacturing sector: parts, components, and final goods. In particular, we offer evidence on the revealed comparative advantage of the EU-27 countries concerning the three vertically separated stages of...