ausblenden:
Sprache(n):
eng - English
Datum:
1998-03
Publikationsstatus:
Erschienen
Seiten:
40
Ort, Verlag, Ausgabe:
Köln : Max-Planck-Institut für Gesellschaftsforschung
Inhaltsverzeichnis:
1 Tax Competition and Economic Integration
2 Why Is International Cooperation to Stop Tax Competition So Difficult?
3 A Model of Tax Competition
3.1 Building Blocks
3.2 Exercising the Model
3.3 Two Hunches about Tax Competition
4 Empirical Evidence
4.1 The Agonies of Withholding-Tax Harmonization in the EC
4.2 Explaining the Failure
4.3 The "Close to Equilibrium" Hunch
4.4 The "Small Is Competitive" Hunch
5 The Outside World Constraint
5.1 Partial Cooperation and the Leakage Effect
5.2 Tax Creation and Tax Diversion
6 Conclusion
References
Art der Begutachtung:
Interne Begutachtung
Identifikatoren:
eDoc: 430171
Art des Abschluß:
-