The authors pick up the current discussion on taxation policy and tax competition. They provide a readily comprehensible description of tax competition phenomenon as well as a clear normative discussion of suitable and unsuitable forms of this competition. In doing so, they devise a system of competition in the German economic tradition in which international tax competition can develop productively. (Published in German.)
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|This book is provided by Mohr Siebeck, Tübingen & Walter Eucken Institut, Freiburg, Germany in its series Untersuchungen zur Ordnungstheorie und Ordnungspolitik with number urn:isbn:9783161474576 and published in 2000.|
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Web page: http://www.walter-eucken-institut.de/