Steuerwettbewerb und seine Auswirkungen auf Allokation und Distribution, vol 10

Lars Feld

in Beiträge zur Finanzwissenschaft from Mohr Siebeck, Tübingen, currently edited by Thiess Büttner and Ronnie Schöb

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. (cloth, published in German)

Keywords: Steuerwettbewerb (search for similar items in EconPapers)
Date: 2000
Edition: 1
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Citations: View citations in EconPapers (63)

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