Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/38713 
Year of Publication: 
2008
Series/Report no.: 
Diskussionspapier No. 82
Publisher: 
Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Fächergruppe Volkswirtschaftslehre, Hamburg
Abstract: 
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.
JEL: 
H73
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

Files in This Item:
File
Size
622.22 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.