Budgetdefizite steht im Mittelpunkt der Steuerglättungs-Theorie. Der Autor untersucht sowohl verzerrende Steuern auf das …

environmental problems. We show that the welfare effects of green tax reform in a multi-country economy may differ substantiallly …

only levies a smaller tax rate. Hence, FDI does not lead to ecological dumping. With regard to welfare, we show that the … impact on welfare is negative for the country hosting the national firm; positive for the country hosting the multinational …