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Internationaler Steuerwettbewerb

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  • Gerken, Lüder
  • Märkt, Jörg
  • Schick, Gerhard
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    Abstract

    The authors pick up the current discussion on taxation policy and tax competition. They provide a readily comprehensible description of tax competition phenomenon as well as a clear normative discussion of suitable and unsuitable forms of this competition. In doing so, they devise a system of competition in the German economic tradition in which international tax competition can develop productively. (Published in German.)

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    Bibliographic Info

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    This book is provided by Mohr Siebeck, Tübingen & Walter Eucken Institut, Freiburg, Germany in its series Untersuchungen zur Ordnungstheorie und Ordnungspolitik with number urn:isbn:9783161474576 and published in 2000.

    Volume: 40
    Edition: 1
    ISBN: 9783161474576
    Handle: RePEc:mhr:untord:urn:isbn:9783161474576

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    Web page: http://www.mohr.de

    Web page: http://www.walter-eucken-institut.de/

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    Keywords: Steuerwettbewerb;

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    Cited by:
    1. Haucap, Justus, 2011. "Steuern, Wettbewerb und Wettbewerbsneutralität," DICE Ordnungspolitische Perspektiven 19, Heinrich‐Heine‐Universität Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).

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