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Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution


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  • Feld, Lars P


Lars P. Feld evaluates the economic arguments for or against tax competition in a federal polity and summarizes the empirical evidence concerned with the extent and impact of tax competition. On this basis, he conducts an empirical analysis of tax competition in Switzerland as a country which is particularly suited for such an analyis. It is the only OECD country in which the subfederal jurisdictions have the basic power to tax personal and corporate incomes actually leading to a considerable variation in personal and corporate income tax burdens among Swiss states (cantons) and local jurisdictions. (Published in German.)

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Bibliographic Info

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This book is provided by Mohr Siebeck, Tübingen in its series Beiträge zur Finanzwissenschaft with number urn:isbn:9783161473852 and published in 2000.

Volume: 10
Edition: 1
ISBN: 9783161473852
Handle: RePEc:mhr:btrfin:urn:isbn:9783161473852

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Keywords: Steuerwettbewerb;


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