Steuerwettbewerb und Finanzverfassung

Klaus Beckmann and Dennis Engelmann
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Dennis Engelmann: Helmut Schmidt University, Hamburg, Postal: c/o Helmut Schmidt University Hamburg, Institute of Public Economics, Holstenhofweg 85, 22403 Hamburg, Germany

No 82/2008, Working Paper from Helmut Schmidt University, 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-codes: H73 H77 (search for similar items in EconPapers)
Pages: 60 pages
Date: 2008-07
New Economics Papers: this item is included in nep-ore
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