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

  • Kirchgassner, Gebhard
  • Pommerehne, Werner W.

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File URL: http://www.sciencedirect.com/science/article/B6V76-3VV58HJ-F/2/ec9a9ef91ea4318d95caf56f27bab475
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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
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505578

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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. Warren J. Samuels (ed.), 1990. "Institutional Economics," Books, Edward Elgar, volume 0, number 684, July.
  3. Musgrave, Richard A, 1969. "Theories of Fiscal Federalism," Public Finance = Finances publiques, , vol. 24(4), pages 521-36.
  4. MINTZ, Jack & TULKENS, Henry, . "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers RP -693, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  5. Sinn, Hans-Werner, 1990. "The limits to competition between economic regimes," Munich Reprints in Economics 19845, University of Munich, Department of Economics.
  6. 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..
  7. Bernd Genser & Andreas Haufler & Peter Birch Soerensen, . "Indirect Taxation in an Integrated Europe. Is there a Way of Avoiding Trade Distortions Without Sacrificing National Tax Autonomy?," EPRU Working Paper Series 93-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  8. 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.
  9. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416.
  10. Kirchgassner, Gebhard, 1994. "Constitutional Economics and Its Relevance for the Evolution of Rules," Kyklos, Wiley Blackwell, vol. 47(3), pages 321-39.
  11. Keen, Michael, 1989. "Pareto-improving indirect tax harmonisation," European Economic Review, Elsevier, vol. 33(1), pages 1-12, January.
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