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Möglichkeiten und Grenzen des europäischen Fiskalwettbewerbs

Author

Listed:
  • Gregor Larbig

Abstract

The standard theory in tax competition as one part of the broader field of fiscal competition uses an comparative approach by drawing parallels between privat and institutional competition. The paper argues that this approach ignores certain limits of institutional competition like transaction costs, market failure concerning public goods and missing property rights. An agenda for a new fiscal constitution for Europe should take into account these considerations by fostering basic competitive regulations for protecting immobile factors and for preventing new rent seeking coalitions.

Suggested Citation

  • Gregor Larbig, 1999. "Möglichkeiten und Grenzen des europäischen Fiskalwettbewerbs," Working Paper Series B 1999-02, Friedrich Schiller University of Jena, School of of Economics and Business Administration.
    • Handle: RePEc:jen:jenavo:1999-02
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    More about this item

    Keywords

    Institutional Competition; Fiscal Competition; Tax Competition; Coordination; Cooperation;
    All these keywords.

    JEL classification:

    • F0 - International Economics - - General
    • H0 - Public Economics - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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