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Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution

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  • Feld, Lars P.

Abstract

Lars P. Feld evaluates the economic arguments for or against tax competition in a federal polity and summarizes the empirical evidence concerned with the extent and impact of tax competition. On this basis, he conducts an empirical analysis of tax competition in Switzerland as a country which is particularly suited for such an analyis. It is the only OECD country in which the subfederal jurisdictions have the basic power to tax personal and corporate incomes actually leading to a considerable variation in personal and corporate income tax burdens among Swiss states (cantons) and local jurisdictions. (Published in German.)

Suggested Citation

  • Feld, Lars P., 2000. "Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 10, number urn:isbn:9783161473852, April.
  • Handle: RePEc:mhr:btrfin:urn:isbn:9783161473852
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    Citations

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    Cited by:

    1. Lars P. Feld & Horst Zimmermann & Thomas Döring, 2004. "Federalism, Decentralization, and Economic Growth," Marburg Working Papers on Economics 200430, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Lars P. Feld & Emmanuelle Reulier, 2009. "Strategic Tax Competition in Switzerland: Evidence from a Panel of the Swiss Cantons," German Economic Review, Verein für Socialpolitik, vol. 10, pages 91-114, February.
    3. Lars P. Feld & Bruno S. Frey, 2002. "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, vol. 3(2), pages 87-99, July.
    4. Thomas Döring & Lars P. Feld, 2005. "Reform der Gewerbesteuer: Wie es Euch gefällt?- Eine Nachlese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(2), pages 207-232, May.
    5. Bruno S. Frey, 2005. "Zwei Utopien jenseits des Weltstaates und der Anarchie," CREMA Working Paper Series 2005-32, Center for Research in Economics, Management and the Arts (CREMA).
    6. Thomas Liebig & Patrick A. Puhani & Alfonso Sousa-Poza, 2007. "Taxation And Internal Migration-Evidence From The Swiss Census Using Community-Level Variation In Income Tax Rates," Journal of Regional Science, Wiley Blackwell, vol. 47(4), pages 807-836.
    7. Bruno S. Frey & Alois Stutzer, "undated". "The Role of Direct Democracy and Federalism in Local Power," IEW - Working Papers 209, Institute for Empirical Research in Economics - University of Zurich.
    8. Charles B. Blankart, 2002. "Steuern als Preise - Eine finanzwissenschaftliche Untersuchung mit einer Anwendung auf die EU-Zinsbesteuerung," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(I), pages 19-38, March.
    9. Schmidheiny, Kurt, 2006. "Income segregation and local progressive taxation: Empirical evidence from Switzerland," Journal of Public Economics, Elsevier, vol. 90(3), pages 429-458, February.
    10. Gebhard Kirchgässner, 2002. "Auswirkungen der direkten Demokratie auf die öffentlichen Finanzen: Empirische Ergebnisse für die Schweiz," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 138(IV), pages 411-426, December.
    11. Kathrin Isele, 2001. "Institutioneller Wettbewerb und neoklassische Modelle," Volkswirtschaftliche Diskussionsbeiträge 43, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    12. Lars P. Feld & Horst Zimmermann & Thomas Döring, 2003. "Föderalismus, Dezentralität und Wirtschaftswachstum," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 361-377.
    13. Lars Feld, 2005. "The European constitution project from the perspective of constitutional political economy," Public Choice, Springer, vol. 122(3), pages 417-448, March.
    14. Maiterth Ralf & Zwick Markus, 2006. "A Local Income and Corporation Tax as an Alternative to the German Local Business Tax: An Empirical Analysis for Selected Municipalities," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(3), pages 285-307, June.
    15. Schaltegger Christoph A., 2003. "Zum Problem räumlicher Nutzen-Spillover zentralörtlicher Leistungen. Einige empirische Ergebnisse aus dem Schweizer Föderalismus / Inter-jurisdictional Spillover Effects from Central Public Infrastruc," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(2), pages 159-175, April.
    16. Bruno S. Frey & Lars P. Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series 760, CESifo Group Munich.
    17. Feld, Lars P. & Fischer, Justina A.V. & Kirchgaessner, Gebhard, 2007. "The Effect of Direct Democratic Institutions on Income Redistribution: Evidence for Switzerland," SSE/EFI Working Paper Series in Economics and Finance 689, Stockholm School of Economics.
    18. Richter, Wolfram F., 2002. "Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement," IZA Discussion Papers 490, Institute for the Study of Labor (IZA).
    19. Lars P. Feld, 2004. "Le fédéralisme financier en Allemagne: Coopération ou concurrence?," Marburg Working Papers on Economics 200416, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    20. Libman, Alexander, 2004. "Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйстве
      [International Experience of Tax Optimization - The Role of Tax Competition and Offshore
      ," MPRA Paper 17042, University Library of Munich, Germany.
    21. Berthold, Norbert & Fricke, Holger, 2009. "Die Bundesländer im Standortwettbewerb," Discussion Paper Series 106, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    22. Feld, Lars P. & Kirchgassner, Gebhard, 2001. "Income tax competition at the State and Local Level in Switzerland," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 181-213, April.
    23. Hans-Günter Krüsselberg, 2005. "Milton Friedman und der Wissenschaftliche Beirat für Familienfragen Elternkompetenz und Anteilscheine am Schulbudget – Gedanken über Reformpotenziale," Marburg Working Papers on Economics 200506, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    24. Libman, Alexander, 2005. "Взаимодействие Государственных И Частных Структур В Интеграционных Группировах: Теоретические Подходы И Опыт Снг
      [Interaction of Public and Private Actors in Regional Integration Groups - Theoretic
      ," MPRA Paper 17044, University Library of Munich, Germany.
    25. Kornienko, Natalia & Postnikova, N & Minina (Velikova), Elena & Gulyaeva, S, 2015. "Tax Competition between Countries and Associations of Countries in the Former Soviet Union," Published Papers mn15, Russian Presidential Academy of National Economy and Public Administration.

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    Keywords

    Steuerwettbewerb;

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