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

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  • Kirchgassner, Gebhard
  • Pommerehne, Werner W.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 60 (1996)
Issue (Month): 3 (June)
Pages: 351-371

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Handle: RePEc:eee:pubeco:v:60:y:1996:i:3:p:351-371

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Hans-Werner Sinn, 1990. "Tax Harmonization and Tax Competition in Europe," NBER Working Papers 3248, National Bureau of Economic Research, Inc.
  2. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
  3. Mintz, J. & Tulkens, H., 1984. "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers 1984027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Oates, Wallace E, 1969. "The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis," Journal of Political Economy, University of Chicago Press, vol. 77(6), pages 957-71, Nov./Dec..
  5. Musgrave, Richard A, 1969. "Theories of Fiscal Federalism," Public Finance = Finances publiques, , vol. 24(4), pages 521-36.
  6. Sinn, Hans-Werner, 1990. "The limits to competition between economic regimes," Munich Reprints in Economics 19845, University of Munich, Department of Economics.
  7. Kirchgassner, Gebhard, 1994. "Constitutional Economics and Its Relevance for the Evolution of Rules," Kyklos, Wiley Blackwell, vol. 47(3), pages 321-39.
  8. Keen, Michael, 1989. "Pareto-improving indirect tax harmonisation," European Economic Review, Elsevier, vol. 33(1), pages 1-12, January.
  9. Michael Keen, 1993. "The welfare economics of tax co-ordination in the European Community : a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 14(2), pages 15-36, February.
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