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Steuerwettbewerb in der Schweiz

Kirchgässner, Gebhard - In: Wirtschaftspolitische Blätter 51 (2004) 4, pp. 457-466

Persistent link: https://www.econbiz.de/10002498085

Tax harmonization and tax competition in the European Union : lessons from Switzerland

Kirchgässner, Gebhard; Pommerehne, Werner W. - 1994

Persistent link: https://www.econbiz.de/10000651525

Decentralized taxation and the size of government : evidence from Swiss state and local governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - In: Southern economic journal 77 (2010) 1, pp. 27-48

Persistent link: https://www.econbiz.de/10008729306

The impact of corporate and personal income taxes on the location of firms and on employment : some panel evidence for the Swiss cantons

Feld, Lars P.; Kirchgässner, Gebhard - 2001

The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms investment decisions. Empirical evidence on tax induced relocation and subsequent economic...

Persistent link: https://www.econbiz.de/10011398133

Fiskalischer Wettbewerb in der EU : wird der Wohlfahrtsstaat zusammenbrechen?

Feld, Lars P. - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 75 (1995) 10, pp. 562-568

Persistent link: https://www.econbiz.de/10011370755

Decentralized taxation and the size of government : evidence from Swiss state and local governments

Feld, Lars P.; Kirchgässner, Gebhard; Schaltegger, … - 2003

According to the Leviathan-Model, fiscal federalism is seen as a binding constraint on a revenue-maximizing government. The competitive pressure of fiscal federalism is supposed to reduce public sector size as compared to unitary states. However, empirical results concerning the Leviathan...

Persistent link: https://www.econbiz.de/10011404625