Tax harmonization and tax competition in the European Union: Lessons from Switzerland
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- Hans-Werner Sinn, 1990.
"Tax Harmonization and Tax Competition in Europe,"
NBER Working Papers
3248, National Bureau of Economic Research, Inc.
- Musgrave, Richard A, 1969. "Theories of Fiscal Federalism," Public Finance = Finances publiques, , vol. 24(4), pages 521-536.
- Keen, Michael, 1989. "Pareto-improving indirect tax harmonisation," European Economic Review, Elsevier, vol. 33(1), pages 1-12, January.
- 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 957-971, Nov./Dec..
- Mintz, Jack & Tulkens, Henry, 1986.
"Commodity tax competition between member states of a federation: equilibrium and efficiency,"
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Elsevier, vol. 29(2), pages 133-172, March.
- Mintz, J. & Tulkens, H., 1984. "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers 1984027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- MINTZ, Jack & TULKENS, Henry, "undated". "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).
- Warren J. Samuels (ed.), 1990. "Institutional Economics," Books, Edward Elgar Publishing, volume 0, number 684.
- Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
- Sinn, Hans-Werner, 1990. "The limits to competition between economic regimes," Munich Reprints in Economics 19845, University of Munich, Department of Economics.
- 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.
- Bernd Genser & Andreas Haufler & Peter Birch Soerensen, "undated". "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.
- Kirchgassner, Gebhard, 1994. "Constitutional Economics and Its Relevance for the Evolution of Rules," Kyklos, Wiley Blackwell, vol. 47(3), pages 321-339.
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