Steuerwettbewerb und Finanzverfassung

Arbeitspapier

This paper surveys the nexus between tax competition and the fiscal constitution. We distinguish various approaches to competition between jurisdictions and provide a critique of evolutionary approaches to 'systems competition'. In the main part of the paper, a simple model of horizontal tax competition, based on the Zodrow-Mieszkowski- approach, is developed that can be extended to address 'reasons for rules' in a tax competition context. Specifically, we discuss the internalisation of fiscal externalities in a federation and the timing of tax policy decisions, extending the existing literature in the latter regard. Several tentative constitutional recommendations are derived.

Object Details

• Language: Deutsch

References and Relationships

• Bibliographic citation: Series: Diskussionspapier ; No. 82

Classification and Topics

• Classification: Wirtschaft ; State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
• Subject: Steuerwettbewerb ; Finanzverfassung ; Institutioneller Wettbewerb ; Finanzföderalismus ; Theorie ; OECD-Staaten

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Beckmann, Klaus ; Engelmann, Dennis
• Event: Veröffentlichung
• (who): Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre
• (where): Hamburg
• (when): 2008

Further information

• Handle: http://hdl.handle.net/10419/38713
• URN: urn:nbn:de:gbv:705-opus-17207
• Last update: 10.03.2025, 11:44 AM CET