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Internationaler Steuerwettbewerb

Author

Listed:
  • Gerken, Lüder
  • Märkt, Jörg
  • Schick, Gerhard

Abstract

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.)

Suggested Citation

  • Gerken, Lüder & Märkt, Jörg & Schick, Gerhard, 2000. "Internationaler Steuerwettbewerb," Untersuchungen zur Ordnungstheorie und Ordnungspolitik, Mohr Siebeck, Tübingen;Walter Eucken Institut, Freiburg, Germany, edition 1, volume 40, number urn:isbn:9783161474576.
  • Handle: RePEc:mhr:untord:urn:isbn:9783161474576
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    Citations

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    Cited by:

    1. Justus Haucap, 2012. "Steuern, Wettbewerb und Wettbewerbsneutralität," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(1-2), pages 103-115, February.
    2. Richters, Oliver & Siemoneit, Andreas, 2017. "Fear of stagnation? A review on growth imperatives," VÖÖ Discussion Papers 6/2017, Vereinigung für Ökologische Ökonomie e.V. (VÖÖ).
    3. Markt Jörg, 2001. "Knut Wicksell: Zum Geburtstag des Begründers einer kritischen Vertragstheorie," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 52(1), pages 189-214, January.

    More about this item

    Keywords

    Steuerwettbewerb;

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