IDEAS home Printed from https://ideas.repec.org/a/diw/diwvjh/65-30-4.html
   My bibliography  Save this article

Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung

Author

Listed:
  • Angela Mans

Abstract

No abstract is available for this item.

Suggested Citation

  • Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.
    • Handle: RePEc:diw:diwvjh:65-30-4
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10419/141140
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64(5), pages 416-416.
    2. Salin Pascal, 1994. "International Tax Problems: Between Coordination and Competition," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 5(1), pages 1-22, March.
    3. repec:fth:michin:280 is not listed on IDEAS
    4. Sinn, Hans-Werner, 1996. "Das Prinzip des Diapositivs: Einige Bemerkungen zu Charles B. Blankart," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(2), pages 92-94.
    5. Buchanan James M. & Lee Dwight R., 1994. "On A Fiscal Constitution For The European Union," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 5(2-3), pages 1-14, June.
    6. Thomas Horst, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 94(4), pages 793-798.
    7. Gordon, Roger H, 1992. "Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
    8. Sinn, Hans-Werner, 1995. "Implikationen der vier Grundfreiheiten für eine nationale Fiskalpolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 75(5), pages 240-249.
    9. Gilbert E. Metcalf, 1995. "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, vol. 9(1), pages 121-140, Winter.
    10. Genser, Bernd, 1993. "Ökonomische Aspekte einer Steuerordnung für den europäischen Binnenmarkt," Discussion Papers, Series II 204, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    11. Olson, Mancur, Jr, 1969. "The Principle of "Fiscal Equivalence": The Division of Responsibilities among Different Levels of Government," American Economic Review, American Economic Association, vol. 59(2), pages 479-487, May.
    12. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922.
    13. Peter Hoeller & Marie-Odile Louppe & Patrice Vergriete, 1996. "Fiscal Relations within the European Union," OECD Economics Department Working Papers 163, OECD Publishing.
    14. Paul Bernd Spahn, 1993. "The Community Budget for an Economic and Monetary Union," Palgrave Macmillan Books, Palgrave Macmillan, number 978-0-230-37267-2.
    15. Bach, Stefan, 1994. "Warum sind alte Steuern gute Steuern? Canard'sche Steuerregel und neue Theorieansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 74(3), pages 151-156.
    16. Thomas Döring & Oliver Fromm, 1995. "Koordinierungsbedarf für die direkten Steuern bei verstärkter politischer und wirtschaftliche Integration in der Europäischen Union," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 64(4), pages 624-641.
    17. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty, Optimal Taxation and the Direct versus Indirect Tax Controversy," Economic Journal, Royal Economic Society, vol. 105(432), pages 1165-1179, September.
    18. John Kay & Jadu Sen, 1983. "The comparative burden of business taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 4(3), pages 23-28, November.
    19. Siebert, Horst & Koop, Michael J., 1990. "Institutional competition: a concept for Europe?," Kiel Working Papers 440, Kiel Institute for the World Economy (IfW Kiel).
    20. Dieter Ordelheide & Anne Semler, 1995. "Transnational Accounting," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 1-67, Palgrave Macmillan.
    21. Sinn, Stefan, 1990. "The taming of Leviathan: Competition among governments," Kiel Working Papers 433, Kiel Institute for the World Economy (IfW Kiel).
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Stefan Bach, 1997. "Reform der Unternehmensbesteuerung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 329-351.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Siebert, Horst & Koop, Michael J, 1993. "Institutional Competition versus Centralization: Quo Vadis Europe?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 9(1), pages 15-30, Spring.
    2. Kellermann, Kersten & Schlag, Carsten-Henning, 2012. "Small, Smart, Special: Der Mikrostaat Liechtenstein und sein Budget," KOFL Working Papers 13, Konjunkturforschungsstelle Liechtenstein (KOFL), Vaduz.
    3. Hans Pitlik, 2007. "Spending Priorities in the EU Budget 2007–2013: The Perspective of Fiscal Federalism," Austrian Economic Quarterly, WIFO, vol. 12(1), pages 11-24, March.
    4. Hills, Roderick, 2009. "Federalism and Public Choice," MPRA Paper 13625, University Library of Munich, Germany.
    5. Zodrow, George R, 2003. "Tax Competition and Tax Coordination in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 651-671, November.
    6. Stephen Billings & Thomas Thibodeau, 2011. "Intrametropolitan Decentralization: Is Government Structure Capitalized in Residential Property Values?," The Journal of Real Estate Finance and Economics, Springer, vol. 42(4), pages 416-450, May.
    7. Melle Marco C., 2014. "Eine europäische Bemessungsgrundlage für die Körperschaftsteuer? Konzeption und ordnungsökonomische Analyse / Conceptual design and constitutional economics analysis of a European tax base for corpora," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 65(1), pages 133-156, January.
    8. Samuel Adams & Kingsley Agomor, 2020. "Decentralization, Partisan Politics, and National Development in Ghana," Public Organization Review, Springer, vol. 20(2), pages 351-366, June.
    9. Bruno S. Frey & Alois Stutzer, "undated". "The Role of Direct Democracy and Federalism in Local Power," IEW - Working Papers 209, Institute for Empirical Research in Economics - University of Zurich.
    10. Feld, Lars P. & Frey, Christian & Schaltegger, Christoph A. & Schmid, Lukas A., 2021. "Fiscal federalism and income inequality: An empirical analysis for Switzerland," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 463-494.
    11. Leonardo Letelier, 1993. "La Teoría del Federalismo Fiscal y su Relevancia en el Caso Municipal Chileno," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 30(90), pages 199-224.
    12. Gawel, Erik & Heuson, Clemens & Lehmann, Paul, 2012. "Efficient public adaptation to climate change: An investigation of drivers and barriers from a Public Choice perspective," UFZ Discussion Papers 14/2012, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    13. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    14. Laaser, Claus-Friedrich & Stehn, Jürgen, 1995. "Perspektiven der sozialen Marktwirtschaft - mehr Effizienz durch eine föderative Arbeitsteilung," Kiel Working Papers 680, Kiel Institute for the World Economy (IfW Kiel).
    15. Bruno S. Frey, "undated". "Direct Democracy for Transition Countries," IEW - Working Papers 165, Institute for Empirical Research in Economics - University of Zurich.
    16. Jorge Martinez-Vazquez & Santiago Lago-Peñas & Agnese Sacchi, 2017. "The Impact Of Fiscal Decentralization: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 31(4), pages 1095-1129, September.
    17. Juan Luis Gómez-Reino & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2021. "Evidence on economies of scale in local public service provision: a meta-analysis," Working Papers. Collection A: Public economics, governance and decentralization 2103, Universidade de Vigo, GEN - Governance and Economics research Network.
    18. Yeti Nisha Madhoo & Shyam Nath, 2014. "Beneficiary charges: The Cinderella of subnational finance," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 11, pages 364-402, Edward Elgar Publishing.
    19. Alberto Majocchi, 2008. "Theories of fiscal federalism and the European experience," ISAE Working Papers 100, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
    20. Reingewertz, Yaniv, 2014. "Fiscal Decentralization - a Survey of the Empirical Literature," MPRA Paper 59889, University Library of Munich, Germany.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:65-30-4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.