provision of public goods and with it the welfare of all countries can be enhanced via tax coordination. Based on the standard … Zodrow-Mieszkowski-Wilson tax-competition model this paper analyses the conditions under which tax coordination by a group of … countries is self-enforcing. It is shown that there always exists a rather small stable tax coalition. For some subset of the …

provision of public goods and with it the wel- fare of all countries can be enhanced via tax coordination. Based on the standard … Zodrow-Mieszkowski-Wilson tax-competition model this paper analyses the con- ditions under which tax coordination by a group … of countries is self-enforcing. It is shown that there always exists a rather small stable tax coalition. For some subset …

Möglichkeit einer Koordination der Steuersysteme im Bereich der direkten Steuern. Hierzu wird der Zusammenhang zwischen den …