Den meisten Steuersystemen liegt als Leitgedanke zwar ein synthetischer Einkommensbegriff zu Grunde, doch resultiert aus den Gesetzesvorschriften regelmäßig eine faktische Schedulierung des Einkommens. Systematisch fragwürdig wird eine solche Schedulierung dann, wenn die vorgenommene...

This survey summarizes the state and development of European tax policy, in particular discussing the harmonization progress in direct as well as indirect taxes. Based on an overview over the theoretical and empirical literature on tax competition, we further ask whether increased tax...

Tax competition is defined as the use of tax policy that will allow to maintain or increase the attractiveness of a particular territory for business location. Tax competition is used especially by the relatively under-developed countries, as foreign capital inflow gives them the possibility to...

In the context of a stylised game theoretical framework of capital tax competition, we show that when repeated policy interactions are associated to a systematic punishment of the deviating policymaker, a co-ordinated outcome can be the solution to the non co-operative tax game. This result...