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Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung

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  • Angela Mans

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  • 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
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    References listed on IDEAS

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    1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, 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. Thomas Horst, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, Oxford University Press, vol. 94(4), pages 793-798.
    5. 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.
    6. Sinn, Hans-Werner, 1995. "Implikationen der vier Grundfreiheiten für eine nationale Fiskalpolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 75(5), pages 240-249.
    7. 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.
    8. 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".
    9. 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.
    10. Peter Hoeller & Marie-Odile Louppe & Patrice Vergriete, 1996. "Fiscal Relations within the European Union," OECD Economics Department Working Papers 163, OECD Publishing.
    11. Gordon, R.H., 1990. "Can Capital Income Taxes Survive in an Open Economies," Working Papers 280, Research Seminar in International Economics, University of Michigan.
    12. 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.
    13. 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.
    14. John Kay & Jadu Sen, 1983. "The comparative burden of business taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 4(3), pages 23-28, November.
    15. Siebert, Horst & Koop, Michael J., 1990. "Institutional competition: a concept for Europe?," Kiel Working Papers 440, Kiel Institute for the World Economy (IfW).
    16. Sinn, Stefan, 1990. "The taming of Leviathan: Competition among governments," Kiel Working Papers 433, Kiel Institute for the World Economy (IfW).
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    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.

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